BHANWAR LAL,AJMER vs. INCOME TAX OFFICER, WD-2(2), AJMER, AJMER

ITA 1122/JPR/2025Status: DisposedITAT Jaipur16 September 2026AY 2013-145 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the source and nature of the cash deposits were not examined on merits by the lower authorities. The assessee, a truck driver with limited awareness, was given an opportunity to present evidence due to the ex-parte nature of the proceedings.

What were the facts?

The assessee failed to file a return of income. The Assessing Officer made an addition of Rs. 15,70,346 as unexplained cash deposits under section 69A based on information received. The assessee did not respond to notices, leading to an ex-parte assessment order.

What were the issues?

Whether the addition under section 69A was justified without a proper examination of the source of funds, and whether the assessee was denied a fair opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 144B,Section 250

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 Commissioner of Income Tax (Appeals) [hereinafter referred to as “the learned CIT(A)”] dated 10.06.2024 passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), arising out of the assessment order dated 20.09.2021 passed by the Assessing Officer (hereinafter referred to as “the AO”) under section 147 read with sections 144 and 144B of the Act, for the assessment year 2013-14. Bhanwar Lal

2.

There is a delay of 342 days in filing this appeal before us. The assessee has filed an application for condonation of delay supported by an affidavit ex

The order continues below.

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