NANDKISHOR BALKI,WANI, CHANDRAPUR vs. ITO WARD 1 CHANDRAPUR, CHANDRAPUR

ITA 525/NAG/2026Status: DisposedITAT Nagpur31 August 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored all issues to the file of the Assessing Officer for de novo verification and adjudication. The assessee was directed to be vigilant and not seek unnecessary adjournments.

What were the facts?

The assessee appealed against the CIT(A)'s order which upheld additions on account of alleged undisclosed salary income and disallowed deductions under sections 80C and 80D. The assessee claimed these amounts were already disclosed and allowable.

What were the issues?

Whether the CIT(A) erred in upholding the assessment order and dismissing the appeal without proper adjudication, and whether the additions and disallowances were justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 144B,Section 250,Section 80C,Section 80D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH,

Before: Dr. MANISH BORAD

For Appellant: Shri Vivek Jani, CA
For Respondent: Shri Shiv Shankar Yadav, DR (Virtual)
Hearing: 05.08.2026Pronounced: 31.08.2026

This appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order passed by Ld. CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 08.01.2026 which is arising out of the Assessment Order passed u/s. 143(3) r.w.s 147 of the IT Act dated 28.02.2025. 2. Assessee has raised following grounds of appeal:-

1.

On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) erred in upholding the assessment order passed under section 147 r.w.s. 144B of the Act, which is bad in law and liable to be quashed

The order continues below.

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