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Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →The Delhi Income Tax Appellate Tribunal (ITAT) set aside the ex parte order against Jusbinder Kour and sent her appeal back to the Commissioner of Income Tax (Appeals) for a fresh, reasoned decision after both sides are heard. It did not decide whether the ₹1,54,94,750 in additions were correct or delete them. Kour must respond to notices in the remand proceedings; the CIT(A) may again decide the appeal ex parte if she does not, but must still address the issues and give reasons.
What did the Delhi ITAT rule?
In Jusbinder Kour v. ITO, Ward 3(1)(2), Muzaffarnagar, ITA No. 4452/Del/2026, for assessment year 2020–21, the Delhi Bench H of the ITAT set aside the CIT(A), NFAC Delhi’s order dated 29 January 2026. The tribunal remanded the appeal for fresh adjudication after giving both parties a proper opportunity to be heard. Its order was heard on 29 September 2026 and pronounced on 30 September 2026. Read the tribunal order.
The ITAT’s ruling addressed how the first appeal had been decided, not whether the assessment additions were justified. It said the CIT(A) had not decided the appeal issues on their merits or explained its conclusions. The tribunal called the decision a “non speaking cryptic order” and said Section 250(6) of the Income-tax Act, 1961 required the appellate authority to identify the points for determination, decide each point and give reasons.
Why were four notices important?
During reassessment, the assessing officer issued notices including under Sections 148, 142(1) and 144, as well as show-cause notices. The assessment order says Kour did not respond. The assessing officer also sought bank information under Section 133(6) from Punjab and Sind Bank and Union Bank of India.
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The CIT(A) later issued four appellate notices, which also went unanswered. It dismissed Kour’s appeal ex parte and confirmed the assessment. The ITAT did not treat the missed notices as irrelevant: it directed Kour to comply with notices in the remand proceedings. But it held that the appellate order still had to meet Section 250(6)’s requirements for a decision on the issues and reasons for that decision.
What were the ₹1.55 crore additions?
Kour’s return for assessment year 2020–21, filed on 4 January 2021, declared income of ₹10,41,800. The ITAT order records that information available to the assessing officer concerned ₹21,90,000 in cash deposits and a ₹74,00,000 property purchase. Bank information showed ₹80,94,750 in cash deposits and other credits, excluding a ₹34,00,000 bank loan.
| Assessment addition recorded in the order | Amount | Provision |
|---|---|---|
| Cash deposits and other credits, excluding the bank loan | ₹80,94,750 | Section 69A, unexplained money |
| Property investment | ₹74,00,000 | Section 69, unexplained investment |
| Total of the two additions | ₹1,54,94,750 | — |
The total is the sum of the two additions stated in the tribunal order. It is a case-specific disputed amount, not an amount the ITAT found payable after examining the merits.
Did the tribunal accept the explanations about loans and family funds?
No. At the ITAT hearing, Kour’s counsel submitted bank statements and said the bank loan should be excluded after verification. Counsel also said the property was funded through a home loan and amounts from relatives, which tax authorities could check, and cited health conditions as an explanation for earlier non-compliance. These were submissions made on her behalf, not facts the tribunal found proven. The tribunal did not decide whether the deposits or property funding were explained.
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- The appeal returns to the CIT(A). The appellate authority must give both sides an opportunity to be heard and decide the appeal issues with the points for determination, decisions and reasons required by Section 250(6).
- Kour must respond to notices. The ITAT expressly directed her to comply during the fresh proceedings. If she again fails to respond, the CIT(A) may decide the appeal ex parte on its merits, while still following Section 250(6).
- The disputed additions remain for adjudication. The ITAT clarified, “We clarify that we have not commented on merits of the issues.” The appeal was allowed “for statistical purposes,” which in this order reflects the procedural remand rather than deletion of the additions.
For a taxpayer in a similar situation, records relevant to the particular transaction—such as bank statements, loan documents and evidence of funds received from relatives—can help address the issues on remand. They need to be submitted and considered in the proceedings; the ITAT’s order does not establish that any such explanation will be accepted.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What the ruling does—and does not—establish
The decision reinforces the distinction between an appeal dismissed without a reasoned decision and an appeal decided after the authority addresses each issue. An ex parte proceeding is not necessarily barred when a taxpayer does not respond: the ITAT said the CIT(A) could decide the appeal ex parte again if Kour failed to participate. But that decision still must deal with the merits and explain its reasoning.
The order applies Section 250(6) to this appeal under the Income-tax Act, 1961. It also notes that the Income-tax Act, 2025 renumbers that provision as Section 359(4). The order alone does not establish the wider applicability or transitional effect of the newer provision for other cases.
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