LATE KULPRAKASH BHARDWAJ THROUGH L/HEIR KARTIKEYA BHARDWAJ,DHARAMSHALA vs. INCOME TAX OFFICER WARD - DHARAMSHALA, DHARAMSHALA, DISTRICT KANGRA

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ITA 1474/CHANDI/2025Status: DisposedITAT Chandigarh14 July 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the matter to the CIT(A) for de novo adjudication. The assessee was granted another opportunity to plead and prove their case.

What were the facts?

The Assessing Officer made an addition of Rs. 2 Crores under Section 68 for unexplained advance received by the assessee. The assessee failed to furnish relevant bank statements, and the CIT(A) confirmed the addition. The assessee contended that necessary documents were overlooked by the lower authorities.

What were the issues?

Whether the addition made under Section 68 was sustainable given the assessee's failure to provide sufficient evidence and whether the lower authorities overlooked submitted documents.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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