HIRA LAL,BALLIA vs. INCOME TAX OFFICER, 2 (4), BALLIA

ITA 130/VNS/2024Status: HeardITAT Varanasi23 July 2026AY 2017-20186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the National Faceless Appeal Centre (NFAC) had dismissed the appeal as not maintainable due to procedural grounds. However, the Tribunal decided that the assessee deserved another opportunity to present their case.

What were the facts?

The assessee, dealing in agricultural produce, did not file an income tax return. The Assessing Officer (AO) found unexplained cash deposits of Rs. 25,10,000/- in the assessee's bank account during the demonetization period and made a best judgment assessment.

What were the issues?

Whether the NFAC was correct in dismissing the appeal on procedural grounds without considering the merits, and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 115BBE,Section 270A,Section 272A(1)(d),Section 249(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT BENCH (SMC

Before: SHRI. SUDHANSHU SRIVASTAVA

This appeal has been preferred by the Assessee against the order dated 23.02.2024, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2017-18. 2.0 The brief facts of the case are that the assessee was dealing in agricultural produce like Potato, Onion, etc. The assessee had not filed the return of income for the year under consideration. The Income Tax Department was in possession of information that the assessee had deposited an amount of Rs.25,10,000/- in his Bank Account No.1063102000002670 maintained with IDBI Bank, Ballia during the demonetization period. The Assessing Officer (AO) issued statutory Notices to the assessee, requiring the assessee to file the return of income. However, the assessee neither filed the return of income nor

ITA No.130/VNS/2024 responded to the Notice issued by the AO. The AO, therefore, to ve

The order continues below.

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