AAI JAGDAMBA GRAMIN SAHAKARI PAT SANSTHA MARYADIT,NAGPUR vs. ITO WARD 3(4), NAGPUR, NAGPUR

PDF · subscribers
ITA 89/NAG/2026Status: DisposedITAT Patna13 April 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the Jurisdictional Assessing Officer (JAO) to provide the assessee with another opportunity to present evidence for the cash deposits. The JAO was directed to adjudicate the matter on merits after considering the submitted documents.

What were the facts?

The assessee, a cooperative society, faced an addition for unexplained money of Rs. 15,42,700/- under Section 69A. This addition was made through a best judgment assessment as the assessee failed to appear before the Assessing Officer.

What were the issues?

Whether the addition for unexplained cash deposits made under a best judgment assessment is sustainable without providing the assessee a proper opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Naresh Jakhotai
For Respondent: Shri Surjit Kumar Saha
Hearing: 17.03.2026Pronounced: 13.04.2026

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, न गपुर SMC बेंच, 4. न गपुर / DR, ITAT, “Nagpur SMC Bench, Nagpur ग र्ड फ़ इल / Guard File. 5.

आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, न गपुर/ ITAT, Nagpur

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →