INCOME TAX OFFICER, DISTRICT-ETAH vs. PRAVEEN PRATAP SINGH, ETAH

ITA 347/AGR/2026Status: DisposedITAT Agra14 July 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not provided any cogent basis or reasoning for reducing the addition by 50%, especially given the assessee's non-compliance and failure to produce evidence. The order lacked application of mind and critical analysis.

What were the facts?

The Assessing Officer reopened the assessee's case and made additions of Rs. 4,84,62,025/- due to unexplained cash deposits and contractual receipts, as the assessee failed to respond to notices. The CIT(A) partly allowed the appeal, sustaining only 50% of the additions.

What were the issues?

Whether the CIT(A) erred in reducing the addition by 50% without proper justification and application of mind, despite the assessee's failure to provide evidence and respond to notices.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Respondent: Smt Sangeeta Yadav, CIT (DR)
Hearing: 09.07.2026Pronounced: 09.07.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 19.02.2026 passed in appeal No NFAC/2017-18/10325881 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (NFAC), Delhi (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. 2018-19, wherein ld CIT(A) has partly allowed assessee’s appeal, validating the addition to the extent of 50% of the additions of Rs. 4,84,62,025/-, passed u/s 147/144 of the Act.

2.

Briefly speaking, assessee’s case was reopened u/s 147 of the Act by issuance of notice u/s 148 of the Act dated 26.03.2022 with a view to verify the transactions in the form of cash of Rs. 27,30,400/- d

The order continues below.

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