HARPAL KAUR,JAMSHEDPUR vs. INCOME TAX OFFICER WARD-1(1), JAMSHEDPUR

ITA 44/RAN/2026Status: DisposedITAT Ranchi31 August 2026AY 2015-167 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for fresh adjudication, considering the details submitted by the assessee. The assessee was directed to appear before the AO and provide explanations, with a direction for a reasonable opportunity of being heard.

What were the facts?

The Assessing Officer reopened the assessee's case under Section 147 after finding that financial transactions aggregated to ₹10,01,000, significantly more than the declared income. The assessee claimed the income was from tuition fees and stitching/embroidery work, but the Assessing Officer made an addition of ₹7,61,620 as unexplained investment. The CIT(A) dismissed the appeal for lack of supporting evidence.

What were the issues?

Whether the addition of ₹7,61,620 as unexplained investment was justified without considering the assessee's explanation of past savings and whether the reopening of assessment was valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 144B,Section 271(1)(c),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI RATNESH NANDAN SAHAY & SMT. RAJANI GUDURI

For Respondent: Shri Ram Chandra Marndi, Sr.DR
Hearing: 27/08/2026Pronounced: 31/08/2026

PER: BENCH

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 11/12/2025 for the Assessment Year (AY) 2015-16 wherein the assessee has raised following grounds of appeal:

"

1.

For that the Ld. Commissioner of Income tax Appeals erred in confirming the order of Assessing officer passed under section 147 r.w.s 144 read with section 144B of the Income-tax Act dated 22.03.2022 with DIN No. ITBA/AST/S/147/2021-22/1041571074(1) which is bad in law, contrary to the facts on record & against the principal of natural justice and is liable to be set aside/dele

The order continues below.

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