VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

ITA 389/AGR/2025Status: DisposedITAT Agra26 November 2025AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the additional evidence furnished by the assessee was relevant and crucial. Therefore, the appeals were restored to the Assessing Officer for de novo adjudication, with a direction to consider the additional evidence.

What were the facts?

The assessee's bank accounts showed unexplained cash/credit entries of Rs. 28,20,500. Proceedings under Section 148 were initiated, and the Assessing Officer made additions for disallowed house property loss, unexplained money under Section 69A, and denied Chapter VIA deductions. The CIT(A) did not admit additional evidence filed by the assessee.

What were the issues?

Whether the CIT(A) erred in not admitting additional evidence, and if the penalty under Section 271(1)(b) for non-appearance was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 271(1)(b),Section 148,Section 69A,Section 151

AI-generated summary — verify with the full judgment below

## **INCOME TAX APPELLATE TRIBUNAL AGRA BENCH "SMC": AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER**

(Through virtual hearing)

ITA Nos. 367 & 388/AGR/2025 (Assessment Year: 2014-15) ITA Nos. 368 & 389/AGR/2025 (Assessment Year: 2015-16) ITA Nos. 369 & 390/AGR/2025 (Assessment Year: 2016-17) ITA No. 391/AGR/2025 (Assessment Year: 2017-18)

| Vinod Kumar Gupta, | Vs. | ITO, | |--------------------|-----|---------------| | 837, Bank Colony | | Ward-2(3)(1), | | Daria Pura, Jhansi | | Jhansi | | (Appellant) | | (Respondent) | | PAN:<br>ACQPG9368P | | |

| Assessee by : | Shri Anurag Sinha, Adv | |-----------------------|-------------------------| | Revenue by: | Shri Anil Kumar, Sr. DR | | Date of Hearing | 20/11/2025 | | Date of pronouncement | 26/11/2025 |

## **O R D E R**

- 1. The appeals in ITA Nos. 367, 388, 368, 389, 369, 390 & 391 /AGR/2025 for AYs 2014-15 to 2017-18, arise out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. NFAC)', in short] against the order of assessment passed u/s 147 r.w.s 144B and 271(1)(b) of

The order continues below.

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