LATE PAUL RAINA THROUGH L/H NAVIN RAINA,LONDON vs. INCOME TAX OFFICER WARD-3(5), BARAMULLA

ITA 72/ASR/2024Status: DisposedITAT Amritsar29 May 2026AY 2011-126 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the appeal was not adjudicated on merits and the legal heir had not been properly represented. Therefore, the matter was remanded to the CIT(A) for fresh adjudication.

What were the facts?

The assessee invested Rs. 29 lakhs in mutual funds, which the AO treated as unexplained income. The assessee passed away after filing an appeal before the CIT(A), and the appeal was dismissed ex-parte. The legal heir filed a further appeal, claiming the investment was made from an NRE account.

What were the issues?

Whether the investment in mutual funds was unexplained income and whether the appeal should be adjudicated on merits after admitting additional evidence.

Which sections of the Income-tax Act were involved?

Section 69,Section 144,Section 147,Section 250,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: DR. DIPAK P. RIPOTE & SH. UDAYAN DAS GUPTA

Hearing: 18.03.2026Pronounced: 29.05.2026

Per: Udayan Dasgupta, JM:

ITA 72/ ASR / 2024 This appeal is filed by Sri Navin Raina in the capacity as the legal heir of the deceased assessee Late Paul Raina, against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 22.12.2023, which has emanated from the order of AO, Baramulla, passed u/s 144 r.w.s. 147 of the Act, dated 13.12.2018. I.T.A. Nos.72 to 74/Asr/2024 Assessment Years: 2011-12 and 2012-13 2

2.

On the date of hearing there was no appearance by the assessee or his authorised counse

The order continues below.

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