ANITA SINGH,KANPUR DEHAT vs. THE ITO-1(3)(1), KANPUR

ITA 427/LKW/2026Status: DisposedITAT Lucknow20 July 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues in dispute back to the Assessing Officer for a denovo assessment. This was to ensure the assessee is provided with a reasonable opportunity to present their case.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which upheld additions made by the Assessing Officer. The assessee contended that the assessment order was passed without a reasonable opportunity to be heard.

What were the issues?

Whether the additions made under Section 69A and Section 56(2)(vii)(b) were justified, and whether the assessment order was passed without providing a reasonable opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 69A,Section 56(2)(vii)(b),Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide order dated 09.03.2026 for the AY 2019-20. The assessee has raised the following grounds of appeal:

“01. That the CIT(A) was not justified to upheld the addition of Rs.15,00,000/- being cash deposit in bank which are neither undisclosed nor unexplained, in taxing the same u./s.69A of the Act, the addition made by Assessment Year: 2019-20 2

the ITO and also upheld by the CIT(A) is totally misconceived, unwarranted be deleted.

02.

That on a proper interpretation of the provi

The order continues below.

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