REKHA GUPTA,KANPUR vs. THE ITO-1(3), KANPUR

ITA 12/LKW/2026Status: DisposedITAT Lucknow29 May 2026AY 2011-127 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter to the AO. The assessee was granted one last opportunity to present her case with supporting evidence for the cash deposits.

What were the facts?

The assessee failed to file a return of income. The Assessing Officer (AO) treated cash deposits of Rs. 15,82,715/- as unexplained income under Section 68 and completed the assessment ex-parte. The CIT(A) dismissed the assessee's appeal for non-compliance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without proper adjudication and whether the matter should be restored to the AO for fresh adjudication after providing an opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 68,Section 147,Section 148,Section 142(1),Section 144,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

This appeal has been preferred by the Assessee against the order dated 30.09.2025, passed by the Addl/JCIT(A)-3, Chennai for Assessment Year 2011-12. 2.0 The brief facts of the case are that the assessee had not filed the return of income for the year under consideration. The Income Tax Department was in possession of information that the assessee had made cash deposits totaling to Rs.15,82,715/- during the year under consideration. The case of the assessee was reopened under section 147 of the Income Tax Act, 1961 (hereinafter called 'the Act’) after issuing notice under section 148 of the Act to the assessee, requiring the assessee to file his return of income for the year under consideration. However, no return of income has been filed by the assessee in response to notice

ITA No.12/LKW/2026 under section 148 of the Act. Subsequen

The order continues below.

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