SUNMAZE ENTERPRISES,NAVELIM, GOA vs. WARD-1, MARGOA/, MARGAO, GOA

ITA 389/PAN/2025Status: DisposedITAT Amritsar18 May 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was not a speaking order and lacked proper discussion of facts and submissions. Therefore, the case was restored to the CIT(A) for fresh adjudication on merits after affording an opportunity of hearing.

What were the facts?

The assessee's appeal against the addition of Rs. 45 lakhs for unexplained cash deposits during demonetization was dismissed by the CIT(A) without proper adjudication. The assessee contended that no fair opportunity was granted and the CIT(A)'s order was not speaking.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits and provided a speaking order. Whether the assessee was granted a fair opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI

Before: HON’BLE MANISH BORAD & HON’BLE PAVAN KUMAR GADALE

For Respondent: Shri Rijula Uniyal - Sr. DR

PER MANISH BORAD, ACCOUNTANT MEMBER:

The captioned appeal at the instance of assessee directed against the order Ld. Commissioner of Income Tax (Appeals) / National faceless Appeal Centre (NFAC) dated 24.09.2025 pertain to A.Y 2017-18 arising out of the assessment order framed u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 27.12.2019. 2. Though the assessee has raised

The order continues below.

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