Jusbinder Kour obtained a fresh hearing before the Commissioner of Income Tax (Appeals), or CIT(A), after the Delhi Income Tax Appellate Tribunal (ITAT) set aside the CIT(A)’s earlier order. The tribunal did not delete the disputed tax additions or decide that her explanations were correct. The reported outcome is a remand: the CIT(A) must reconsider the appeal, hear both sides and issue a reasoned decision.
What the ITAT decided—and what it did not
According to Financial Express’s 2026 report, the ITAT found fault with the CIT(A)’s earlier dismissal, described in the report as a “non speaking cryptic order.” It set that order aside and sent the appeal back to the CIT(A) for fresh adjudication after giving both sides an opportunity to be heard. The authority must address the issues and explain its decision.
This is procedural relief, not a ruling on the tax merits. The ITAT did not find that the additions were unsupported, establish that the funds had legitimate sources, or direct that the tax demand be removed. Those questions remain for the CIT(A) to consider on remand. The signed ITAT order was not available to verify its appeal number, date, bench composition or exact wording.
How the reported additions reached ₹1.55 crore
The case concerns assessment year 2020-21. Financial Express reports that Kour filed her return on 4 January 2021, declaring total income of ₹10.41 lakh, described as salary income. Information initially flagged ₹21.90 lakh in cash deposits and a purchase of immovable property worth ₹74 lakh.
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During reassessment, the Assessing Officer reportedly obtained information from Punjab and Sind Bank and Union Bank of India showing ₹80.94 lakh in cash deposits and other credits, excluding a reported ₹34 lakh loan. The officer made two separate additions:
| Reported addition | Amount | Basis reported |
|---|---|---|
| Unexplained money | ₹80.94 lakh | Section 69A |
| Property investment | ₹74 lakh | Section 69 |
| Total | ₹1.5494 crore, or about ₹1.55 crore | Combined reported additions |
These figures come from the 2026 news account and have not been independently checked against the signed tribunal order. The initially flagged ₹21.90 lakh and the later-reported ₹80.94 lakh bank-credit figure describe different stages of the account in the report; the former is not the total of the two additions.
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Why the appeal was sent back
The reports say the Assessing Officer issued notices during reassessment proceedings and Kour did not respond. She then appealed to the CIT(A), which reportedly issued four notices. After she did not respond there either, the CIT(A) dismissed the appeal and upheld the assessment.
The ITAT’s reported concern was that the appeal had not received a reasoned consideration of the issues. A taxpayer’s failure to appear does not relieve an appellate authority of its responsibility to give reasons for its decision. The tribunal also reportedly noted Kour’s responsibility for not complying and directed her to cooperate on remand.
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Ignoring a notice can leave the tax department to proceed on the information it has, as the reported reassessment in this case illustrates. It can also make a later appeal harder: a taxpayer may have to explain the transactions and address the assessment without having responded when the questions were first raised.
A remand is not permission to ignore future notices. Financial Express reports that if Kour again fails to respond, the appeal may still be decided ex parte on its merits, but the CIT(A) must give reasons. The report does not establish that every missed notice leads to the same outcome; the effect depends on the case and the stage of proceedings.
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What evidence may matter on remand
Kour’s counsel reportedly said that bank statements, a home loan, loan proceeds and funds from relatives could help explain the transactions. These are submissions made on her behalf, not explanations the ITAT found proved. The CIT(A) must assess whatever material is actually produced and how it relates to the deposits and property investment.
For a taxpayer facing similar questions, records that may be relevant include:
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- Complete bank statements and a clear reconciliation of deposits and credits, including their dates and sources.
- Loan sanction and disbursement records, loan-account statements, and evidence tracing loan proceeds to the relevant account or payment.
- Property purchase documents, payment records and a timeline showing how the purchase was funded.
- For claimed transfers from relatives, records of the transfers and supporting evidence of their source and purpose.
The right documents depend on the transactions under examination. Keeping records is not enough by itself; they need to address the specific amounts and questions raised by the tax authority.
Can the CIT(A) dismiss an appeal without deciding the merits?
The reported ITAT ruling says the CIT(A) must address the issues and provide reasons, even when the taxpayer does not appear. That does not mean an appeal automatically succeeds when notices go unanswered. The authority can proceed without the taxpayer, but the reported order requires a reasoned decision rather than a dismissal that leaves the issues unexamined.
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