RAJESH KUMAR,RAMPUR,NAUSAHAN, HAJIPUR vs. INCOME TAX OFFICER, WARD 1(3), VAISHALI, INCOME TAX OFFICE, HAJIPUR, PATNA

ITA 220/PAT/2026Status: DisposedITAT Patna08 June 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the assessee's plea of not receiving notices and the interest of justice, decided to remit the issue back to the Assessing Officer for fresh adjudication. The assessee was directed to provide supporting documents for their claims.

What were the facts?

The assessee deposited a significant amount of cash in their bank account and received interest but did not file a return of income. Notices were issued, but the assessee did not respond, leading to an assessment of income. The assessee claimed they did not receive the notices.

What were the issues?

Whether the assessee had a reasonable opportunity to present their case and explain the source of cash deposits, given their claim of not receiving notices.

Which sections of the Income-tax Act were involved?

Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Anup Kumar, Advocate
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 02.06.2026Pronounced: 08.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 02.01.2026, DIN & order No. ITBA/NFAC/S/250/2025- 26/1084381134(1) challenging the order passed by the Ld. CIT(A).

2 Rajesh Kumar

2.

Briefly stated the facts of the case are that as per information available with the income tax department the assessee deposited cash of Rs. 69,11,130/- in bank Account No. 010100085601 maintai

The order continues below.

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