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ITAT Remands Matter After CIT(A) Issues Ex-Parte Decision on Cash Credits
Case Law Details
- Case Name
- Kamal Kumar Batra Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Kamal Kumar Batra Vs ACIT (ITAT Delhi)
In Kamal Kumar Batra vs ACIT, the Income Tax Appellate Tribunal (ITAT) Delhi remanded a case concerning unexplained cash credits under Section 68 of the Income Tax Act to the Commissioner of Income Tax (Appeals) [CIT(A)]. The case involved a sum of ₹32,00,500 deposited in the appellant’s bank account, which was treated as unexplained cash credits by the Assessing Officer (AO) and taxed under Section 115BBE. The CIT(A) dismissed the appellant’s appeal without considering an adjournment request filed through email. The appellant argue...
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