ANIL KUMAR RAI,SIKKIM vs. ITO, WARD 3(1),, GANGTOK

ITA 1113/KOL/2026Status: DisposedITAT Kolkata17 July 2026AY 2017-20185 pages
AI SummaryRemanded

What were the facts?

The assessee failed to file an income tax return for AY 2017-18, leading to a best judgment assessment. The Assessing Officer (AO) added cash deposits of ₹46,74,000/- as unexplained under Section 69A and estimated business income at 8% of bank credits.

What did the Tribunal hold?

The Tribunal held that since the assessee could not furnish required documents to justify the exemption claim under Section 10(26AAA) or prove income accrual in Sikkim, the matter should be remanded to the AO for fresh assessment.

What were the issues?

Whether the assessee is eligible for exemption under Section 10(26AAA) as a Sikkimese and whether the cash deposits are unexplained income.

Which sections of the Income-tax Act were involved?

Section 10(26AAA),Section 144,Section 69A,Section 115BBE,Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH AT KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

For Appellant: CA &

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2017-18 dated 21.01.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

For that in the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) [CIT(A)] was not justified in confirming the assessment order passed under section 144. 2. For that the Ld. CIT(A) was not justified in holding that the

The order continues below.

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