HATWAR GRAM SERVICE CO OP SOCIETY, BILASPUR,HIMACHAL PRADESH vs. JAO THE INCOME TAX OFFICER WARD BILASPUR, HIMACHAL PRADESH

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ITA 888/CHANDI/2025Status: DisposedITAT Chandigarh05 June 2026AY 2015-20163 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal admitted the appeal, restoring the issue of cash deposits back to the Assessing Officer for fresh consideration. The assessee was directed to plead and prove its case, while the reopening grounds were upheld.

What were the facts?

The assessee, a cooperative society, appealed against an ex-parte assessment order that added cash deposits of Rs. 50.60 Lacs due to lack of response. The lower authorities confirmed the addition, stating the assessee's submissions were not strong enough.

What were the issues?

Whether the ex-parte assessment order was justified, and if the assessee should be given an opportunity to prove the source of cash deposits. The validity of the reopening of assessment was also considered.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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