THE PRESIDENT WELFARE CENTER POLICE TRAINING SCHOOL PANCHMARHI,PANCHMAHRI vs. ASSESSING AUTHORITY NATIONAL FACELESS PENALTY CENTER, ITARSI

ITA 797/IND/2025Status: DisposedITAT Indore22 May 2026AY 2018-1914 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee had requested to admit additional evidence before the CIT(A) and that both parties agreed that the matter should be remanded. The Tribunal set aside the impugned order and remanded the case back to the CIT(A) for de novo consideration.

What were the facts?

The assessee failed to file its Income Tax Return and Tax Audit Report within the stipulated due dates. The Assessing Officer made an addition of Rs. 6,64,10,940/- on account of unexplained cash deposits under Section 69A. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the CIT(A) erred in rejecting the additional evidence and confirming the addition under Section 69A. Whether reasonable cause existed for non-compliance with audit report filing and notice requirements.

Which sections of the Income-tax Act were involved?

Section 69A,Section 44AB,Section 271B,Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M JOSHI

For Appellant: CA , Ms
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 19.05.2026Pronounced: 22.05.2026

Per Paresh M Joshi, J.M.:

(I) ITA NO.-798/Ind/2025- AY:2018-19

Quantum Assessment

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

THE PRESIDENT WELFARE CENTER POLICE TRAINING SCHOOL PANCHMARHI ITA No. 796,797 & 798/Ind/2025 - A.Y.2018-19

for the sake of convenience & brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250

The order continues below.

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