ANIL KUMAR SAH,BANKA vs. ITO, WD-1(4), BHAGALPUR, BHAGALPUR

ITA 324/PAT/2023Status: DisposedITAT Patna29 August 2025AY 2015-16Bench: Shri Duvvuru RL Reddy (Vice President)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 90 days in filing the appeal. Upon reviewing the case, the Tribunal found that the CIT(A) did not properly consider the evidence submitted by the assessee and passed the order without applying his mind. Therefore, to ensure natural justice, the matter was remitted back to the CIT(A) for fresh disposal.

What were the facts?

The assessee, an individual and an agent for LIC and New India Insurance Company, filed his return of income showing a total income of Rs. 2,88,040. The assessment was completed at Rs. 18,96,820, making additions for unexplained deposits and undisclosed bank interest. The assessee's appeal before the CIT(A) was partly allowed.

What were the issues?

Whether the CIT(A) erred in sustaining additions on account of unexplained deposits and undisclosed interest income without properly considering the evidence? Whether the case should be remitted back to the CIT(A) for fresh consideration?

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 143(2),Section 142(1),Section 68,Section 271(1)(c),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 12th June 2023 passed for Assessment Year 2015-16. 1 Anil Kumar Sah

2.

The appeal is time barred by 90 days in filing the appeal by the assessee. However, the assessee filed a condonation petition before the ITAT in support of condo

The order continues below.

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