SANTOSH MANDHANI, RAIPUR,RAIPUR vs. ITO, WARD-4(5), RAIPUR, RAIPUR

ITA 429/RPR/2026Status: DisposedITAT Raipur15 July 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate their case by filing requisite details. The assessee was directed to submit details without seeking adjournments.

What were the facts?

The assessee filed a return of income, which was selected for scrutiny. The Assessing Officer made several additions to the returned income, including disallowance of interest on personal borrowings and various business expenses. The CIT(A) dismissed the assessee's appeal without considering the details submitted.

What were the issues?

Whether the CIT(A) properly considered the details submitted by the assessee, and if not, whether a fresh opportunity should be granted for substantiation.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: JUSTICE (RETD.) C.V. BHADANG & SHRI R.K PANDA

For Appellant: Shri Sunil Kumar Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 29.06.2026Pronounced: 15.07.2026

PER R.K PANDA, VP:

This appeal filed by the assessee is directed against the order dated 07.01.2026 of the Ld.Addl/JCIT(A), Thiruvananthapuram relating to assessment year 2015-16. 2 Santosh Mandhani Vs. ITO, Ward-4(5), Raipur (C.G.)

2.

There is a delay of 55 days in filing of this appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. After considering the contents of the condonation application filed along with the affidavit and after hearing

The order continues below.

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