AAKASH KHATEEK,TIKAMGARH vs. INCOME TAX OFFICER, TIKAMGARH

ITA 69/JAB/2024Status: DisposedITAT Jabalpur06 March 2026AY 2012-13Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the case back to the Assessing Officer for a de novo assessment. The Assessing Officer was directed to provide a reasonable opportunity to the assessee before passing a fresh order.

What were the facts?

The assessee's income was assessed at Rs. 27,45,350 under Section 144/147, with an addition for unexplained cash credit under Section 69A. The CIT(A) dismissed the assessee's appeal. The assessee contended that the CIT(A) did not provide a reasonable opportunity.

What were the issues?

The key legal issue was whether the CIT(A) provided a reasonable opportunity to the assessee before dismissing the appeal, and the validity of the addition for unexplained cash credit.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH ‘SMC’, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

(A) This appeal vide I.T.A. No.69/JAB/2024 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 20/03/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1063027806(1) of National Faceless Appeal Centre [“NFAC” for short].

(B) The facts of the case, in brief, are that the assessment order dated 13.12.2019 was passed under section 144/147 of the Income Tax Act, 1961 (for short “the Act”) whereby the total income was determined at Rs. 27,45,350/-. In the aforesaid assessment order, an addition of Rs. Assessment Year: 2012-13 2

27,45,350/- was made on account of unexplained cash credit under section 69A of the Act. The assessee filed an appeal in

The order continues below.

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