SEEMA JITENDRAKUMAR SHAH,SURAT vs. ITO, WARD-1(3)(1), SURAT

ITA 965/SRT/2025Status: DisposedITAT Surat09 September 2026AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that Section 69A is not applicable if the cash deposits are recorded in the books of accounts and the source of deposits is explained. The assessee had provided details and explained the nexus of cash deposits with gross receipts.

What were the facts?

The assessee deposited cash during the demonetization period, which the Assessing Officer added to the income under Section 69A. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the addition of cash deposits under Section 69A was justified when the assessee provided explanations and maintained books of accounts. Applicability of Section 115BBE on such additions.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 143(2),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Suresh K Kabra, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 22.06.2026Pronounced: 09.09.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-6, Chennai [in short “CIT(A)”] dated 15.04.2025 for the Assessment Year (in short “AY”) 2017-18. 2. The assessee has raised the following grounds of appeal:

“1. The Ld. CIT, NFAC has erred and was not just and proper on the facts of the case and in law in confirming the addition of 8,02,500/- u/s.69A of the Income-tax Act. Seema Jitendrakumar Shah

2.

PRAYER

2.

2 The addition made by Ld Assessing Officer and confirmed by the Ld CIT(A)-NFAC may be kindly deleted.

2.

3 Personal hearing may be g

The order continues below.

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