AMIT KUMAR,NEW DELHI vs. ITO/W-45(1), NEW DELHI

PDF · subscribers
ITA 2303/DEL/2026Status: DisposedITAT Delhi29 May 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter back to the Assessing Officer for a fresh assessment. The AO was directed to re-examine the issue after providing the assessee a reasonable opportunity to make submissions.

What were the facts?

The Assessing Officer made an addition of Rs. 38,62,907/- on account of unexplained investments. The assessee failed to furnish relevant documents before the AO and make proper submissions before the CIT(A).

What were the issues?

Whether the addition on account of unexplained investments was justified without affording proper opportunity to the assessee. The need for a de novo assessment due to lack of proper submissions.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI VIKAS AWASTHY

PER VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short ‘CIT(A)’] dated 23.12.2025, for Assessment Year 2019-20.

2.

The Assessing Officer (AO) has made addition of Rs.38,62,907/- u/s.69 of the Act on account of unexplained investments. Against the assessment order dated 11.03.2024, passed u/s.147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), the assessee filed appeal before the CIT(A). A perusal of the impugned order reveals that the CIT(A) in a summary manner has upheld the addition and dismissed appeal of the assessee.

ITA 2303/DEL/2026 AMIT KUMAR 3. The assessment has been made u/s.144 of the Act. From statement of facts available on record it appears ostensibly the assessee could not furnish relevant documents before the AO. Even before the First Appellate Authority, the assessee could not make proper submissions. Considering facts of the case and in interest of justice, I deem it appropriate to restore the matter back to the Assessing Officer for de novo assessment. The Assessing Officer shall re-examine the issue after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

4.

The AO shall issue notice(s) to the assessee on the email address of the assessee available on the portal of the Department as well as physical notice through speed post/courier on the address available with the Department.

5.

The assessee upon service of notice shall respond to the same, without fail.

6.

In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Monday the 18th day of May, 2026.

Sd/- VIKAS AWASTHY JUDICIAL MEMBER Delhi Dated: 29-May-2026 NV

Copy to: AMIT KUMAR, A-190, RISAL GARDEN, NANGLOI,, 1 NEW DELHI-110041, DELHI ITO/W-45(1), 2 CIVIC CENTRE, MINTO ROAD, NEW DELHI-110002, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

ITA 2303/DEL/2026 AMIT KUMAR TRUE COPY

ASSISTANT REGISTRAR I.T.A.T., DELHI

More judgments on Section 69

All 9,011 judgments and leading authorities on Section 69 →

Recent GST High Court judgments

Search GST case law →