GEETA KRUSHNA MAHILA URBAN CREDIT CO-OPERATIVE SOCIETY LIMITED, NAGPUR,NAGPUR vs. ITO WARD 4(4), NAGPUR

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ITA 557/NAG/2025Status: DisposedITAT Nagpur15 June 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal found that the CIT(A) had dismissed the appeal summarily. Citing a similar case, the tribunal decided to restore the appeal to the Assessing Officer.

What were the facts?

The assessee's appeal was dismissed summarily by the CIT(A) without considering the merits of additions made under Section 69A. The assessment order was passed under Section 147 read with Section 144.

What were the issues?

Whether the CIT(A) erred in summarily dismissing the appeal without adjudicating on the merits of the additions made under Section 69A.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri K.P. Dewani, Adv
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 12.06.2026Pronounced: 15.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, (for short, “CIT(A)”), dated 17/07/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2016-17.

ITA No. 557/NAG/2025 (Geeta Krushna Mahila Urban Credit Co–operative Society Limited) 2. On hearing both the sides, we find that the appeal of the assessee has been dismissed, summarily without considering the merits of the issues of addition under Section 69A in respect of the deposits in bank accounts. We find that the assessment order was also passed under Section 147 read with Section 144 of the Act.

3.

During the hearing, our attention was drawn to a decision dated 30.01.2025 in ITA no. 246/NAG/2024 for A.Y. 2017–18 wherein in similar facts and circumstances, the appeal of the assessee was restored to files of Assessing Officer subject to payment of cost of `. 10,000/– to the Maharashtra State Legal Services Authority.

4.

In the light of the aforesaid, the present appeal of the assessee is allowed for statistical purposes with directions to be followed in ITA no. 246/NAG/2024 (supra).

ITA No. 557/NAG/2025 (Geeta Krushna Mahila Urban Credit Co–operative Society Limited) 6. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in open Court on 15.06.2026 Sd/– Sd/– ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 15/06/2026 Z.U, P.S Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order

Sr.PS/PS ITAT, Nagpur

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