SAYIBBI SHAIK,GUNTUR vs. INCOME TAX OFFICER, WARD 1, NARASARAOPET

ITA 74/VIZ/2026Status: DisposedITAT Visakhapatnam25 August 2026AY 2016-1713 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had not submitted sufficient evidence before the AO and the proceedings before the CIT(A) were ex parte. To provide an opportunity to demonstrate the source of funds, the issue was set aside to the AO for de novo consideration.

What were the facts?

The assessee, a housewife, did not file an original return for AY 2016-17. The case was reopened due to alleged escaped income from cash deposits and a time deposit. The assessee filed a return declaring Rs. 4,04,080/-. The AO made additions of Rs. 54,16,000/- and Rs. 10,00,000/-, which were sustained and enhanced by the CIT(A).

What were the issues?

Whether the assessee was provided with adequate opportunity to substantiate the source of cash deposits and time deposits, and whether the assessment was conducted in accordance with the law, considering procedural aspects.

Which sections of the Income-tax Act were involved?

Section 139,Section 148,Section 147,Section 144B,Section 250,Section 251(2),Section 69,Section 69A,Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

PER MANJUNATHA G., A.M :

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short “NFAC”], Delhi, dated 25.11.2025, pertaining to the assessment year 2016-17. 2. The

The order continues below.

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