MD. HASNAIN ANSARI,JAMSHEDPUR vs. ITO, WARD-2(3), JAMSHEDPUR

ITA 336/RAN/2024Status: DisposedITAT Ranchi30 June 2026AY 2018-196 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was granted an opportunity to substantiate its claims regarding GST and VAT collections, and the CIT(A) was directed to consider Rule 46A for admitting fresh evidence.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-response to notices. The revenue pointed out a variation between the assessee's disclosed turnover and cash deposits, which the assessee failed to explain. The assessee claimed the variation was due to GST and VAT collections.

What were the issues?

Whether the assessee can substantiate the variation in turnover with evidence of GST and VAT collections, and whether fresh evidence can be admitted by the CIT(A) under Rule 46A.

Which sections of the Income-tax Act were involved?

Rule 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 30.06.2026Pronounced: 30.06.2026

Per Bench: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. NFAC/2017-18/10162207 dated 14.06.2024 for the assessment year 2018-19. 2. None represented on behalf of the assessee and Shri Sandipan Khan, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. Sr. DR that there is variation between the turnover disclosed by the assessee in its ITR and the cash deposits in the bank account of the assessee. When the assessee was asked to explain the same, no response came from the assessee. Consequently, the Assessing Officer made the addition representing the difference betwe

The order continues below.

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