RAJAT KUMAR GUPTA, RAMANUJGANJ,BALRAMPUR vs. INCOME TAX OFFICER-1, AMBIKAPUR, AMBIKAPUR

ITA 737/RPR/2025Status: DisposedITAT Raipur05 January 2026AY 2015-16Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)16 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeals without admission, as the CIT(A) under the Faceless Appeal Scheme was not authorized to decide the admission of appeals based on Section 249(4). The matter was remitted back to the CIT(A) for fresh adjudication on merits after admitting the appeals.

What were the facts?

The assessee's bank accounts showed significant cash deposits and credits in AYs 2014-15 and 2015-16, which were not reflected in the declared income. The Assessing Officer treated these as unexplained and added them to the income under Section 69A. The CIT(A) dismissed the appeals without admission, citing non-payment of admitted taxes as per Section 249(4).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals without admission due to non-payment of admitted taxes, and whether the assessee was denied a proper opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 69A,Section 249(4),Section 148,Section 142(1),Section 139

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

Hearing: 23.12.2025

Per Bench: Since facts, grounds and issues involved therein are common and identical; therefore, these appeals were heard together for adjudication by this common order for the sake of brevity and convenience.

2.

The captioned appeals for Assessment Years (‘AYs’) 2014-15 and 2015-16 filed by the assessee are directed against orders of the Commissioners of Income Tax (Appeals), National Faceless Appeal C

The order continues below.

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