RASHMI THATAI,JALALABAD vs. INCOME TAX OFFICER, ABOHAR

ITA 197/ASR/2025Status: DisposedITAT Amritsar25 June 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the matter back to the first appellate authority. This was done to provide the assessee with a reasonable opportunity to explain the source of cash deposits and contractual receipts.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to non-representation. The assessee claims non-receipt of hearing notices as they were sent to an incorrect email ID, leading to a lack of opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the merits due to alleged non-receipt of notices, and if the assessee should be granted an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

For Appellant: Smt. Ratinder Kaur , Sr. D. R
Hearing: 08.04.2026Pronounced: 25.06.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 13.01.2025 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward 2(4), Abohar passed u/s 144 of the Act, 1961 dated 25.11.2019. 2 Assessment Year: 2017-18

2.

There are seven grounds of appeal taken by the assessee in Form No. 36 challenging the addition of Rs.17.65 lakhs made u/s 69A of the Act for cash deposit in bank during the demonetization period and further addition of Rs.4.47 lakhs on account of contractual receipts (as reflected ITS data).

3.

The matter was carried in

The order continues below.

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