DY. COMMISSIONER OF INCOME-TAX, JAIPUR vs. KAVITA KHANWANI, BEAWAR

ITA 867/JPR/2025Status: DisposedITAT Jaipur22 September 2026AY 2018-198 pages
AI SummaryDismissed

What were the facts?

The Assessing Officer made an addition of Rs 3,41,16,905 under Section 69A for unexplained money, as the assessee failed to file a return and provide evidence for time deposits. The assessee, a non-resident, claimed the deposits were joint FCNR deposits funded from her husband's account, whose assessment on the same deposits was accepted.

What did the Tribunal hold?

The Tribunal held that the CIT(A) was justified in examining the bank statements as additional evidence, even if the procedure under Rule 46A was not strictly followed, given the nature of the documents and the best judgment assessment. The addition was deleted as the AO misread Yen figures as Rupees, the source of deposits was explained and accepted in the husband's case, and the assessee was a non-resident.

What were the issues?

Whether the CIT(A) erred in admitting additional evidence without providing the AO an opportunity to examine it, and whether the addition under Section 69A was justified when the source of funds was explained and accepted in the case of the co-holder.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 144B,Section 148,Section 142(1),Section 250(4),Section 5(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the Revenue is directed against the order of the learned Commissioner of Income Tax (Appeals), Delhi-42 [hereinafter referred to as “the learned CIT(A)”] dated 06.03.2025 arising out of the assessment order dated 22.02.2023 passed by the Assessing Officer (hereinafter referred to as “the AO”) under section 147 read with sections 144 and 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2018-19. 2. The grounds of appeal raised by the Revenue before us in the memorandum of appeal in Form No. 36 read as under: DCIT (International

The order continues below.

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