INCOME TAX OFFICER, WARD-1, SHILLONG, SHILLONG vs. ACHULA DARNEICHONG SAILO, SHILLONG

ITA 119/GTY/2023Status: DisposedITAT Guwahati22 January 2025AY 2013-14Bench: SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)9 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not properly verified the source of cash deposits and the applicability of Section 10(26) exemption. The Tribunal set aside the CIT(A)'s order and remanded the case for de novo adjudication.

What were the facts?

The Revenue appealed against the CIT(A)'s order allowing the assessee's appeal. The assessee, a member of a Scheduled Tribe and a doctor, had significant cash deposits and professional fees. The CIT(A) had granted exemption under Section 10(26) of the Income Tax Act.

What were the issues?

Whether the CIT(A) erred in allowing exemption under Section 10(26) without proper verification of the source of income and whether the assessment order was passed without due process.

Which sections of the Income-tax Act were involved?

Section 10(26),Section 147,Section 148,Section 142(1),Section 250,Section 44AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH AT KOLKATA

Before: SRI MANOMOHAN DAS & SRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the Revenue is against the order of the Ld. Commissioner of Income Tax-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2013-14 dated 25.08.2023, which has been passed against the assessment order u/s I.T.A. No.: 119/GTY/2023 Assessment Year: 2013-14 Achula Darneichong Sailo. 147/144/144B of the Act, dated 29.03.2022. None appeared on behalf of the assessee and the appeal was heard with th

The order continues below.

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