ANGOORBALA GANDHI,NEEMUCH vs. INCOME TAX OFFICER, NEEMUCH

ITA 660/IND/2025Status: DisposedITAT Indore17 September 2026AY 2016-1712 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's explanation for the cash deposits was not adequately corroborated by documentary evidence and that there were variations in the explanation provided at different stages. Therefore, the matter required fresh examination by the Assessing Officer.

What were the facts?

The assessee deposited Rs. 37,47,000/- in her bank account, which was significantly higher than her declared sales. The Assessing Officer treated these deposits as unexplained income and made an addition under Section 69A. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the cash deposits in the bank account were adequately explained and supported by documentary evidence. Whether the assessee's explanation for the source of funds varied across different stages of the assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148,Section 69A,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri Sharad Kumar Jain, AR
For Respondent: Shri Binay Kumar Rai, Sr, DR
Hearing: 24.08.2026Pronounced: 17.09.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

This appeal has been filed by the assessee against the order dated 13.03.2025 passed by the National Faceless

Appeal Centre (NFAC), Delhi [hereinafter referred to as "the ld. CIT(A)"] for Assessment Year 2016-17 arising out of assessment order framed under section 147 read with section 143(3) of the Income-tax Act, 1961 ("the Act").

Angoor Bala Gandhi

2.

There is a delay of 61 days in filing the present appeal. An affidavit has been filed by assessee, explaining the reasons for the delay in his affidavit in paras as under: -

“01. That in the present case the appeal order of the Ld. CIT(A) has been passed on 13.03.2025. However, the same was not actually recei

The order continues below.

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