MALI RAM BAJIYA,JAIPUR vs. ITO WARD 5(1),JAIPUR, JAIPUR

ITA 712/JPR/2026Status: DisposedITAT Jaipur22 September 2026AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the source of the deposit, explained as agricultural income, was not examined on merits by either the AO or the CIT(A). Therefore, the case was restored to the AO for a fresh decision after allowing the assessee to furnish evidence.

What were the facts?

The assessee, an individual, did not file a return of income. The Assessing Officer (AO) reopened the assessment based on information of a cash deposit of Rs 5,01,400. The AO completed the assessment ex parte under section 144, treating the deposit as unexplained.

What were the issues?

Whether the reopening of assessment was valid and whether the cash deposit was adequately explained, considering the denial of additional evidence by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the Assessee is directed against the order of the learned Additional/Joint Commissioner of Income Tax (Appeals)-1, Nashik [hereinafter referred to as "the learned CIT(A)"] dated 16.01.2026 for the assessment year 2011-12, arising out of the assessment order dated 13.11.2018 passed by the Assessing Officer (hereinafter referred to as "the AO") under section 144 read with section 147 of the Income Tax Act, 1961 (hereinafter referred to as "the Act").

2.

The grounds of appeal raised by the Assessee before us in the memorandum of appeal in Form No. 36 read as under:

"

1.

That the impugned order passed by the Ld. CIT(A) is bad in law and on facts

The order continues below.

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