ARVIND KUMAR,PURNEA vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

ITA 189/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2017-20184 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the orders of the lower authorities, stating that the inability to furnish documents rendered the transaction non-genuine. The assessee's failure to provide evidence despite opportunities led to the dismissal of the appeals.

What were the facts?

The assessee failed to provide satisfactory explanations and supporting documents for cash credits, including gifts from his deceased father-in-law. The Assessing Officer and CIT(Appeals) treated these as unexplained cash credits.

What were the issues?

Whether cash credits, including gifts from a deceased relative, are to be treated as unexplained income when proper documentation is not provided. The validity of penalty proceedings initiated for furnishing inaccurate particulars of income.

Which sections of the Income-tax Act were involved?

Section 68,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 188/PAT/2026 and 189/PAT/2026 are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 29th January, 2026 and 30th January, 2026 passed for Assessment Years 2016-17 and 2017-18 respectively.

ITA Nos. 188 & 189/PAT/2026(A.Ys. 2016-17 & 2

The order continues below.

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