UMESH KUMAR PANDEY,DURG, CHHATTISGARH vs. INCOME TAX OFFICER, WARD 2(1), BHILAI, CHHATTISGARH

ITA 86/RPR/2026Status: DisposedITAT Amritsar08 April 2026AY 2021-224 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the quantum appeal related to the same assessment year had been remanded back to the CIT(A). Therefore, in the interest of justice, the Tribunal set aside the impugned order and remanded the matter back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's purchases were deemed unverifiable by the AO, leading to an addition and subsequent penalty under section 270A. The CIT(A) dismissed the assessee's appeal ex-parte for non-compliance.

What were the issues?

Whether the penalty under section 270A was leviable and whether the CIT(A) rightly dismissed the appeal ex-parte.

Which sections of the Income-tax Act were involved?

Section 270A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Ms. Darshana Bhaiya, Advocate
Hearing: 06/04/2026

Per Avdhesh Kumar Mishra, AM: This appeal for Assessment Year (‘AY’) 2021-22 filed by the assessee is directed against the order dated 09.01.2026 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A)] passed under section 250 of the Income Tax Act, 1961 (‘Act’). The Ld. CIT(A), vide impugned order, dismissed the appeal filed against the penalty order und

The order continues below.

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