VINOD KUMAR,AMBALA vs. INCOME TAX OFFICER, AMBALA CANTT

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ITA 916/CHANDI/2025Status: DisposedITAT Chandigarh02 June 2026AY 2011-20122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the appeal to the CIT(A) for fresh adjudication. The assessee is directed to plead and prove its case, with all issues kept open.

What were the facts?

The assessee's case was reopened to examine cash deposits of Rs. 48.50 Lacs, which could not be substantiated. The Assessing Officer added this amount as unexplained cash credit, a decision upheld by the CIT(A).

What were the issues?

The primary issue was the unexplained cash credit. The appeal was also affected by the assessee's non-representation before lower authorities.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH VIRTUAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.916/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2011-12) Shri Vinod Kumar ITO 7–C, Gobind Nagar, Ambala Cantt Aaykar Bhawan, BC Bazar बनाम/ Vs. Commissioner Court, S.O. Ambala Ambala Cantt, Haryana Ambala Cantt., Haryana – 133001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AROPK-0315-K (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 01-06-2026 घोषणाकीतारीख /Date of Pronouncement : 02-06-2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 21.05.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 147 of the Act on 17.12.2018. At the time of hearing, none appeared for assessee. Accordingly, the appeal is being disposed-off with the able assistance of Ld. Sr. DR.

2.

The case of the assessee was reopened to examine the sources of cash deposits of Rs.48.50 Lacs. The assessee could not substantiate the same during the course of assessment proceedings. Accordingly, Ld. AO added the same as unexplained cash credit. The position remained the same during first appellate proceedings and Ld. CIT(A) endorsed the assessment. Aggrieved, the assessee is in further appeal before us. 3. Keeping in mind the principles of natural justice and considering the fact that the assessee has remained unrepresented before lower authorities, we deem it fit to set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case. All the issues are kept open. 4. The appeal stands allowed for statistical purposes. Order pronounced on 02nd June, 2026.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 02-06-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH

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