ITAT Restores Appeal as CIT(A) Failed to Examine Claim That Bank Account Did Not Belong to Assessee

Harish Kumar Vs ITO (ITAT Chandigarh) The appeal before the Income Tax Appellate Tribunal (ITAT), Chandigarh, arose from the order dated 5 September 2024 passed by the Commissioner of Income Tax (Appeals), NFAC, for AY 2017-18. The assessee challenged the confirmation of an addition of ₹16,88,000 under Section 69A as unexplained money, estimation of income of ₹19,896 at 1% of credit card transactions amounting to ₹19,89,621, application of Section 115BBE, and the alleged denial of a reasonable opportunity of hearing. The assessee had originally filed a return declaring total income of â‚...