RAMNIK SINGH,GADDA DOAB ABOHAR FAZILKA vs. INCOME TAX OFFICER WARD NO 2(3), ABOHAR

ITA 193/ASR/2025Status: DisposedITAT Amritsar17 June 2026AY 2017-20185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) violated principles of natural justice by not issuing proper notices and not adjudicating the appeal on merits. The matter was remanded back for fresh consideration.

What were the facts?

The assessee's appeal against an addition of Rs. 15,90,000/- for unexplained cash deposits was dismissed by the CIT(A). The assessee claimed the deposits were from agricultural income but argued the CIT(A) passed the order without considering submissions or issuing proper hearing notices.

What were the issues?

Whether the CIT(A) followed principles of natural justice by issuing proper notices and adjudicating the appeal on merits. Whether the assessee was provided a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,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: 09.04.2026Pronounced: 17.06.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 31.12.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward 2(3), Abohar passed u/s 144 r.w.s. 147 of the Act, 1961 dated 31.03.2022. 2 Assessment Year: 2017-18

2.

The assessee has taken six grounds of appeal against the addition of Rs.15,90,000/- being cash deposit in Kotak Mahindra Bank by the assessee, the source of which has remained unexplained before the Assessing Officer.

3.

The matter carried in appeal has been dismissed by the ld. first appellate authority without considering t

The order continues below.

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