JAVED BEG,PILIBHIT vs. CIT(A), NEW DELHI

ITA 22/LKW/2026Status: DisposedITAT Lucknow29 May 2026AY 2023-247 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the case to the Assessing Officer. The assessee is granted one more opportunity to explain the bank transactions.

What were the facts?

The assessee filed a return of income, but the Assessing Officer (AO) selected the case for scrutiny due to large cash payments for credit card purchases. The assessee failed to provide explanations for these payments and subsequent bank deposits, leading the AO to make additions under Section 69A.

What were the issues?

Whether the additions made by the AO under Section 69A for credit card payments and bank deposits were justified without proper explanation from the assessee. Whether the assessee should be given another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(2),Section 142(1),Section 143(3),Section 144B,Section 115BBE,Section 272A(1)(d),Section 271AAC(1)

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 18.09.2025, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2023-24. 2.0 The brief facts of the case are that the assessee filed his return of income for the year under consideration on 12.07.2023 declaring a total income of Rs.3,92,130/-. The case of the assessee was selected for complete scrutiny under Computer Assisted Scrutiny Selection (CASS) on the ground that the assessee had made large cash payments for Credit Card purchases. As per the Statement of Financial Transactions, the assessee had made Credit Card payments during the year under consideration to HDFC Bank (Rs.26,200/-), State Bank of India (Rs.11,34,140/-) and ICICI Bank (Rs.12,30,434/-).

The ITA No.22/LKW/2026 Assessing Officer (AO) issued Notices under sections 143 (2) and 142(1) of the Inc

The order continues below.

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