ACIT, CENTRAL CIRCLE-3, JODHPUR vs. BHANWAR SINGH RATHORE, PALI

ITA 347/JODH/2019Status: DisposedITAT Jodhpur21 December 2020AY 2012-1313 pages
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What did the Tribunal hold?

The Tribunal held that the assessee successfully explained the source of cash deposits in the Punjab National Bank and the agricultural income claim. However, the assessee failed to explain the source of cash deposits in the ICICI Bank account.

What were the facts?

The revenue appealed against the deletion of additions related to cash deposits and undisclosed agricultural income. The assessee filed cross-objections against the confirmation of additions for cash deposits in an ICICI bank account.

What were the issues?

Whether cash deposits in bank accounts and agricultural income were adequately explained by the assessee, and whether the CIT(A) erred in deleting or sustaining additions on these grounds.

Which sections of the Income-tax Act were involved?

Section 68

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Cases cited in this judgment(2)Show list

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Heard together (2 matters)

I.T.A. No.347/Jodh/2019
C.O. No.02/Jodh/2020

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1

Shri Bhanwar Singh Rathore Assessment Year: 2012-13 आयकर अपीलीय अिधकरण "ायपीठ जोधपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH

माननीय "ी संद"प गोसांई, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) ACIT-Central Circle-2 Bhanwar Singh Rathore बनाम/ Room No.68, Income tax Office Bagh Niwas, Sumerpur Road Paota, C-Road Village-Mandali, Hemawas, Pali Vs. Jodhpur, Rajasthan- 342 006. Rajasthan-306 401 "थायीलेखासं./जीआइआरसं./PAN/GIR No. ABEPR-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) : & C.O. No.02/Jodh/2020 (Arising out of ITA No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Bhanwar Singh Rathore ACIT-Central Circle-2 बनाम/ Bagh Niwas, Sumerpur Road Room No.68, Income tax Office Village-Mandali, Hemawas, Pali Paota, C-Road Vs. Rajasthan-306 401 Jodhpur, Rajasthan- 342 006. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ABEPR-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

Assessee by : Shri Rajendra Jain (Advocate) & Ms Raksha Birla(CA)–Ld.ARs. Revenue

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