SANTOSH MALIK,MATHURA vs. ITO WARD 1(3)(1), MATHURA

ITA 22/AGR/2026Status: DisposedITAT Agra20 May 2026AY 2020-214 pages
AI SummaryRemanded

What were the facts?

A search and seizure action led to the reopening of the assessee's case. The Assessing Officer (AO) made additions to the total income based on alleged unaccounted cash payments and property transactions. The CIT(A) dismissed the assessee's first appeal.

What did the Tribunal hold?

The Tribunal noted that the assessment order was passed ex-parte and the CIT(A) might not have followed principles of natural justice. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the principles of natural justice were followed by the CIT(A) in dismissing the appeal. Whether the additions made by the AO on account of alleged unaccounted cash payments and property transactions are justified.

Which sections of the Income-tax Act were involved?

Section 132,Section 147,Section 148,Section 144,Section 250,Section 56(2)(x)(b)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI M BALAGANESH & SHRI SUNIL KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 18.05.2026Pronounced: 18.05.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 06.11.2025 passed in appeal No NFAC/2019-20/10448033 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2020-21, wherein ld CIT(A) has dismissed assessee’s first appeal.

2.

The brief facts state that a search and seizure action u/s. 132 of the Act was conducted on Ajmera And Goshar Group and related entities on 19.01.2024 by the Directorate of Investigation of the department. After analysis of seized material and statement on oath, it was found that the assessee has made unaccounted cash p

The order continues below.

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