NASIM KHAN,BHUBANESWAR vs. INCOME TAX OFFICER,WARD-2(1), BHUBANESWAR
What did the Tribunal hold?
The Tribunal found that the CIT(A) had not considered the additional evidence submitted by the assessee. To ensure justice, the case was restored to the Assessing Officer for fresh adjudication, allowing the assessee to present all necessary evidence.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2016-17. The AO made additions under Section 69A for unexplained cash deposits and also added losses from other sources. The CIT(A) confirmed these additions without admitting additional evidence submitted by the assessee.
What were the issues?
Whether the CIT(A) erred in not admitting additional evidence submitted under Rule 46A and whether the additions made under Section 69A were justified.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL
Assessment Year :2016-17 Nasim Khan, Plot No.321, Nasim Khan, Plot No.321, Vs. Income Tax Officer, Ward- Income Tax Officer, Ward Bhimpur Mouza Bhimpur Mouza-Aerodrome 2(1), Area, Bhubaneswar Area, Bhubaneswar Bhubaneswar PAN/GIR No. No. CREPK 1594 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, CA Revenue by : Shri S.C.Mohanty, Sr DR S.C.Mohanty, Sr DR Date of Hearing : 31/12/20 2024 Date of Pronouncement : 31/12/20 024 O R D E R Per Bench This is an This is an appeal filed by the assessee against the order of the ld appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 21.10.2024 in Appeal No.CIT(A), CIT(A), Bhubaneswar- 1/10228/2018-19 19 for the assessment year 2016-17.
Shri S.K.Agarwal, S.K.Agarwal, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. , Sr. DR appeared for the revenue.
3. The assessee has The assessee has raised the following grounds of appeal: the following grounds of appeal:
“. That the Ld. Commissioner of Income Tax (Appeals) erred in fact . That the Ld. Commissioner of Income Tax (Appeals) erred in fact . That the Ld. Commissioner of Income Tax (Appeals) erred in fact by not admitting the additional evidences submitted by the assessee, by not admitting the additional evidences submitted by the assessee, by not admitting the additional evidences submitted by the assessee,
P a g e 1 | 4 despite the fact that an application under Rule 46A of the Income Tax Rules, 1962, was filed and the Commissioner of Income Tax (Appeals) failed to consider the circumstances or exceptions outlined in Rule 46A that allow the admission of such additional evidences. Therefore, the rejection of these evidences was unjustified 2. That the additions of 92,89,000 made u/s 69A is illegal in view of the fact that deposits and withdrawals in bank accounts are not undisclosed income and therefore the additions of 92,89,000 is liable to be deleted.
That, the Ld. Ld. Commissioner of Income Tax (Appeals) is wrong in not allowing the losses of ₹ 1,45,000 incurred under the head other sources and therefore the additions of 1,45,000 is liable to be deleted.
4. That, the Ld. Ld. Commissioner of Income Tax (Appeals) is committed an error of law in not allowing deduction u/s, 80TTA of ₹ 10,000 as interest on savings account.”
Brief facts of the case are that the assessee is an individual deriving income from business or profession. For the year under consideration, the assessee filed his return of income declaring a total of Rs 3,16,660-/. The AO is should notice u/s 143(2) & u/s 142(1) of the Act. However, the assessee could not comply with the notice of hearing. From AIR information the AO noticed that the assessee had deposited cash amounting Of Rs.92,89,000-/ in his saving bank account with Axis Bank. On the basis of above the AO treated the deposit of Rs.92,89,000-/ as unexplained investment & added the same u/s 69 A of the Act. Besides this, The AO also made addition of Rs.43,747/- and Rs.1,45,000/- towards loss from other sources.
P a g e 2 | 4
On appeal ld. CIT(A) confirmed the addition as there has no compliance before him. Hence, the assesee appeal before us.
It was submitted by ld AR that the ld CIT(A), NFAC has dismissed the appeal of the assessee exparte without affording reasonable opportunity of hearing to the assessee. The ld. AR submit that before the ld CIT(A) the assesse had submitted new evidences under rule 46A of I.T rules which were not considered. It was his submission that even the assessment order has been passed u/s.144 as without giving reasonable opportunity to the assessee. Ld AR requested that if one opportunity is granted to the assessee, the assessee would be in a position to cooperate in the set aside proceedings before the AO. Ld Sr DR opposed the prayer of the ld AR of the assessee. It was his submission that the assessee is not bothered to cooperate either in the assessment proceedings nor before the ld CIT(A).
We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the assesssee had furnished some additional evidences which have not been considered by the ld. CIT(A). The Ld CIT(A) was of the opinion that when the assesse is vigilant to prefer appeal but did not respond notices of hearing. It was also opined that when the assessee had not participated in the assessment proceedings, now it cannot claimed that he was prevented by sufficient cause form producing these evidences before the AO. Accordingly, he declined to accept the additional evidences & confirmed the addition made by the AO. Before us, P a g e 3 | 4 ld AR request one more opportunity to substantiate his claim before the Assessing officer. In view of above, in order to render substantiate justices, the issues in this appeal are restored to the file of the ld AO for fresh adjudication as per law and after affording reasonable opportunity to the assessee. Liberty is given to the assessee to produce all such evidences, as deem necessary during the set aside proceedings before the AO.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 31/12/2024.
Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 31/12/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The appellant; Nasim Khan, Plot No.321, Bhimpur Mouza-Aerodrome Area, Bhubaneswar 2. The Respondent: Income Tax Officer, Ward-2(1), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubaneswar DR, ITAT, 6. Guard file. By order //True Copy//
Sr.Pvt.Secretary ITAT, CUTTACK
P a g e 4 | 4
More judgments on Section 69A
- Vishal Kumar Patel(HUF), Raipur vs DCIT, Circle-1(1), RaipurITA 595/RPR/2026[2017-18]Status: Heard21 Oct 2026AY 2017-18
- Adj Agri International LLP, Rajkot vs The Income Tax Officer, Ward-1(1)(1), RajkotITA 1198/RJT/2026[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Ashok Singh, Jaipur vs ACIT, Circle-2 Jaipur, JaipurITA 1540/JPR/2025[2015-16]Status: Disposed21 Oct 2026AY 2015-16
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Neepaben Sunnybhai Motwani, Rajkot vs Income Tax Officer, RajkotITA 875/RJT/2026[2021-22]Status: Disposed19 Oct 2026AY 2021-22
Recent GST High Court judgments
Search GST case law →- Zakir Hussain Ali Khan vs. Additional Commissioner (Appeals), BhubaneswarOrissa · 14 Oct 2026
- M/S Manorama Nayak, Khorda vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar Iv Circle, KhurdaOrissa · 14 Oct 2026
- Chandan Kumar Bathual vs. Superintendent, CGST And Central Excise, Cuttack-Iii Range, CuttackOrissa · 14 Oct 2026
- Manoranjan Sadangi vs. Superintendent, CGST And Central Excise, Gopalpur Range, GanjamOrissa · 14 Oct 2026
- Bijaya Kumar Parekh vs. State Tax Officer, CT And GST Balangir Circle, BalangirOrissa · 14 Oct 2026