ANUPAM KUMAR MAHESHWARI,JAIPUR vs. INCOME TAX OFFICER, ETAWAH

ITA 349/AGR/2026Status: DisposedITAT Agra16 July 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not provide proper opportunity to the assessee to object to the remand report and did not consider the assessee's submissions. Therefore, the Tribunal set aside the CIT(A)'s order.

What were the facts?

The assessee filed a return of income, and the Assessing Officer (AO) noticed significant cash and transfer deposits in the assessee's bank account that were not adequately explained. The AO added a substantial portion of these deposits as unexplained income.

What were the issues?

Whether the CIT(A) properly considered the assessee's submissions and afforded adequate opportunity of hearing before passing the order. Whether the addition of unexplained bank deposits was justified without proper verification and adherence to natural justice.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri. Amit Kumar Jain, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 09.07.2026Pronounced: 09.07.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 04.09.2025 passed in appeal No CIT(Appeal) 2, Agra/10044/2018-19 by the ld. Commissioner of Income Tax/Addl/JCIT(A), Aurangabad (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2015-16, wherein ld CIT(A) has dismissed assessee’s appeal.

2.

At the very outset, it is noticed that this appeal was filed on 23.04.2026 against the impugned order dated 04.09.2025 by a delay of about 144 days. According to the delay condonation application, assessee has stated that he was suffering from health related issues and was not keeping well and

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 142(1)

All 17,244 judgments and leading authorities on Section 142(1) →

Recent GST High Court judgments

Search GST case law →