ANUJ AGARWAL,HOWRAH vs. INCOME TAX OFFIVER, WARD 46(1), KOLKATA, KOLKATA

ITA 2730/KOL/2026Status: DisposedITAT Kolkata08 October 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee claimed a deduction of Rs. 4,00,000/- under Section 80GGC for a contribution to a registered political party made through banking channels. The department's stance was that the political party accepted bogus donations. The Tribunal observed that while the Ld. CIT(A) dismissed the appeal after considering various Tribunal orders, it failed to adjudicate all the grounds of appeal and did not delve into the factual aspects of the case. Consequently, the Tribunal remanded the matter back to the Ld. CIT(A) with a direction to decide the appeal afresh. The Ld. CIT(A) is to provide specific findings on all grounds of appeal after considering any submissions or documents filed by the assessee. The principle here is that an appellate authority must decide all grounds raised and consider factual aspects, adhering to principles of natural justice.

What were the facts?

The assessee, Anuj Agarwal, filed an appeal before the Income Tax Appellate Tribunal (ITAT) 'A' Bench, Kolkata, against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 11.06.2026. This order was passed under Section 250 of the Income Tax Act, 1961, for the Assessment Year 2019-20. The original assessment order was passed under Section 147 read with Section 144B of the Act on 03.02.2025, making certain additions. The assessee's appeal against this assessment order was dismissed by the Ld. CIT(A). The assessee is now challenging the Ld. CIT(A)'s order before the ITAT.

What were the issues?

1. Whether the reopening of the assessee's case under Section 147 of the Income Tax Act, 1961, was valid and in accordance with the law? The assessee contended that the reopening was contrary to law and the entire proceedings under Section 147 were invalid. The revenue, through the Ld. DR, argued that the Ld. CIT(A) relied on judicial precedents and dismissed the appeal, which requires no interference. 2. Whether the Ld. CIT(A) erred in disallowing the deduction of Rs. 4,00,000/- claimed by the assessee under Section 80GGC of the Act? The assessee argued that the contribution to a registered political party through banking channels should not be disallowed under Section 80GGC. The revenue's contention, as understood from the Ld. CIT(A)'s order, was that the political party in question accepts bogus donations. The assessee also contended that the Ld. CIT(A) failed to decide all grounds of appeal and violated principles of natural justice by dismissing the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250,Section 80GGC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Ramesh Malpani, AR
For Respondent: Shri Kalyan Kumar Das, Sr. DR
Hearing: 05.10.2026Pronounced: 08.10.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi ‘Ld. CIT(A)’ for short) dated 11.06.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2019-20. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144B of the Act on 03.02.2025 by making certain additions. Aggrieved by the Assessment Order dated 03.02.2025, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 11.06.2026, dismissed the Appeal of the Anuj Agarwal; A.Y: 2019-20 Assessee.As against the order of the Ld. CIT(A) dated 11.06.2026, Assessee filed the present Appea

The order continues below.

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