SANGAMESHWAR MED STORE,BIJAPUR vs. INCOME TAX OFFICER, WARD-3, BIJAPUR, BIJAPUR

ITA 2512/BANG/2026Status: DisposedITAT Bangalore31 August 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order and restored the matter for de novo adjudication. The assessee is granted one more opportunity to present its case on merits before the CIT(A).

What were the facts?

The assessee failed to file a return of income and respond to notices. The Assessing Officer made an addition of Rs. 13,50,000 as unexplained income from cash deposits during demonetization. The CIT(A) dismissed the appeal ex-parte.

What were the issues?

Whether the CIT(A) erred in disposing of the appeal ex-parte without a fair opportunity, and whether the addition under Section 69A was justified without proper appreciation of facts.

Which sections of the Income-tax Act were involved?

Section 139,Section 142(1),Section 144,Section 69A,Section 250,Section 251(1)(a),Section 115BBE,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeal against the impugned order dated 30/04/2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessmen

The order continues below.

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