PRACHI JAIN,SHIKOHABAD vs. INCOME TAX OFFICER, FIROZABAD

ITA 466/AGR/2025Status: DisposedITAT Agra31 August 2026AY 2011-124 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee had indeed filed an appeal against the assessment order, which was pending. Therefore, the CIT(A)'s order was set aside and the matter was restored for fresh adjudication after deciding the quantum appeal.

What were the facts?

The Assessing Officer added a sum of Rs. 24,72,310/- to the assessee's income for non-explanation of the source of payment. The assessee appealed to the CIT(A) against the penalty order, but the CIT(A) dismissed the appeal stating no record of appeal against the assessment order was found.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal without verifying the pendency of the quantum appeal. The issue is about the proper procedure for adjudication when an appeal is pending before a higher authority.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

Hearing: 09.07.2026Pronounced: 09.07.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 13.08.2025 passed in appeal No CIT(A) 2, Agra/10098/2018-19 by the NAFC

ITA 466/Agr/2025

(hereinafter referred to as Ld. Commissioner of Income Tax) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2011- 12, wherein ld. CIT(A) has dismissed the assessee’s appeal.

2.

Brief facts of the case: In this case, the assessment was completed on 30.11.2017 u/s 147/144 of the Act at a total income of 24,72,310/-. The AO added a sum of Rs. 24,72,310/- on account of payment of the said amount to M/s Gee Kay Tradecom Limited as according to the AO the source of the said pa

The order continues below.

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