LOKESH MITTAL,DELHI vs. ITO WARD 1(5), MEERUT

ITA 300/DEL/2026Status: DisposedITAT Delhi30 April 2026AY 2017-186 pages
AI SummaryRemanded

What were the facts?

The assessee deposited Rs. 12,44,000 in cash during the demonetization period but did not file an Income Tax Return for AY 2017-18. The Assessing Officer made an addition of Rs. 85,54,979 under Section 69A. The CIT(A) partly confirmed the addition ex-parte.

What did the Tribunal hold?

The Tribunal held that the assessee was not granted an effective opportunity of hearing by the CIT(A) and the assessment order was also ex-parte. Therefore, the matter was remitted back to the AO for a limited purpose.

What were the issues?

Whether the assessee was provided with a proper opportunity of hearing before the CIT(A) and whether the ex-parte assessment order and appellate order led to a miscarriage of justice.

Which sections of the Income-tax Act were involved?

Section 69A,Section 139(1),Section 142(1),Section 144(1)(b),Section 250(2)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHIBENCH ‘C’, NEW DELHI

Before: Sh. Raj Kumar Chauhan & Sh. Brajesh Kumar Singh

Hearing: 29.04.2026Pronounced: 30.04.2026

Per Raj Kumar Chauhan, Judicial Member:

The appeal is directed against the order dated 10.12.2025 of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi (hereinafter referred to as the “CIT(A)/NFAC”) passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) wherein the appeal of the assessee was partly confirmed and addition made by the AO vide Assessment Order dated 30.12.2019 u/s 69A of the Act were confirmed.

2.

Facts in brief as culled out from the order of authorities below shows that as per information gathered during online verification under Operation Clean Money, it was revealed that 2 Lokesh Mittal

assessee deposited cash amounti

The order continues below.

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