Jalpaiguri Zilla Regulated Marketing Committee vs. ITO, Jalpaiguri
Case No: ITA No.2338/Kol/2025
Court: Income Tax Appellate Tribunal, 'B' Bench, Kolkata
Date: 1/9/2026
Parties Involved
appellantJalpaiguri Zilla Regulated Marketing Committee
respondentITO, Jalpaiguri
Facts Summary
The assessee, Jalpaiguri Zilla Regulated Marketing Committee, did not file its income returns for the assessment year 2015-16. The Assessing Officer received information about huge cash deposits of Rs. 1,91,12,639 made by the assessee but no return was filed for the relevant year. Consequently, the Assessing Officer added Rs. 1,91,12,639 to the total income of the assessee, treating it as unexplained income. Aggrieved by this order, the assessee appealed to the CIT(A), but the appeal was dismiss…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) passed an ex parte order without adjudicating the merits of the case.