YASALUR PRIMARY AGRICULTURAL CREDIT COOPERATIVE BANK LIMITED ,HASSAN vs. INCOME TAX OFFICER, WARD-1 & TPS , HASSAN

ITA 1643/BANG/2025Status: DisposedITAT Bangalore24 September 2026AY 2019-20206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the AO for fresh adjudication, granting the assessee an opportunity to be heard and present its case. A token cost was imposed on the assessee for negligence.

What were the facts?

The assessee failed to represent its case before the AO and CIT(A), leading to ex-parte orders. The AO added cash deposits as unexplained money, and the CIT(A) also passed an order without assessee's submissions.

What were the issues?

Whether the assessee was denied a proper opportunity to represent its case before the lower authorities, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’BENCH: BANGALORE

Before: SHRI BALAKRISHNAN S. & SHRI KESHAV DUBEY

Hearing: 02.07.2026Pronounced: 24.09.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the Ld.CIT(A)/NFAC dated 03.07.2025 vide DIN & Order No. ITBA/NFAC/S/250/2025-26/1078141716(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2019-20. 2. The assessee has raised the following grounds of appeal:- M/s. Yasalur Primary Agricultural Credit Co-operative Bank Ltd., Hassan M/s. Yasalur Primary Agricultural Credit Co-operative Bank Ltd., Hassan M/s. Yasalur Primary Agricultural Credit Co-

The order continues below.

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