RAJEEV PRASAD SINGH,EKANGARSARAI vs. AO, BIHARSHARIF

ITA 145/PAT/2026Status: DisposedITAT Patna27 August 2026AY 2013-145 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not in a position to file all necessary evidence before the CIT(Appeals). To ensure natural justice, the matter was remitted back to the CIT(Appeals) for a fresh decision.

What were the facts?

The assessee deposited a significant sum into his bank account which was disproportionate to his disclosed income. The Assessing Officer treated the difference as unexplained income and added it to the total income. The CIT(Appeals) dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal ex-parte without considering the merits of the case and whether the assessee should be granted another opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 148,Section 142(1),Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, SMC, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals),

1 Rajeev Prasad Singh National Faceless Appeal Centre (NFAC), Delhi dated 13.01.2026 passed for Assessment Year 2013-2014. 2. Brief facts of the case are that the assessee deposited Rs.15,87,407/- into his Punjab National Bank account in the FY 2012-13

The order continues below.

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