DIPIKA JAGDISH WAGH,NASHIK vs. INCOME TAX OFFICER WARD1(1),NASHIK, NASHIK

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH “A” BEFORE DR. MANISH BORAD, ACCOUNTANT MENBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I.T.A.No.1589/PUN/2026 (Assessment Year: 2013-14) Dipika Jagdish Wagh, ITO, Ward-1, 14, Trimutri Chowk, KandriyaRajaswaBhavan, Nashik-422008, GadkariChowk, Maharashtra, Vs. PAN: AAVPW8084D Old Agra Road, Nashik-422002, Maharashtra.

(Appellant) (Respondent) For Assessee : Shri.Ronak H jain.AR For Revenue : Shri.Rajesh Haladkar.Sr.DR Date of Hearing : 31.08.2026 Date of Pronouncement : 03.09.2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:- The assessee has filed the appeal against the order of CIT(A)/NFAC, Delhi passed u/sec 147 r.w.s. 144 and 144B and 250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the order of the CIT(A) in sustaining the additions made by the Assessing Officer. 2. The brief facts of the case are that, the assessee has filed return of income for the A.Y. 2013-14 disclosing total income of Rs. 49,88,930/-. The Assessing Officer has received information that the assessee has under taken certain financial transactions pertaining to undisclosed cash, jewellary, and sale and purchase of immovable property and was not disclosed in the return of income filed. The Assessing Officer (A.O) has reason to believe that the income has escaped assessment and with the due process of law issued notice under Section 148 of the Act on 31.03.2021. In response to notice, the assessee has filed return of income on 30.04.2021 and subsequently, notice under Section 142(1) of the Act was issued on the various dates to explain the sources of cash and jewellery and other requisite information and there was no compliance. Finally the A.O has issued a show cause notice and the assesse has filed the submissions referred at Page3 and 4 of the order. Whereas the A.O was not satisfied with the explanations and dealt on the provisions of the Act and made addition of (i)Unexplained money u/sec69A of the Act of Rs.26,58,871/-(ii) disallowance of other expenses on estimated basis of Rs.10,43,656/- and (iii) Long term capital gains on sale of immovable property of Rs.43,00,000/-. Finally assessed the total income of Rs.96,32,950/- and passed the order under Section 143(3) r.w.s. 147 and 144B of the I.T. Act dated 27.03.2022. 3. Aggrieved by the order, the assessee has filed an appeal with the CIT(A). Whereas the CIT(A) has considered the grounds of appeal, statements of facts, submissions and finding of the A.O but sustained the action of the A.O and dismissed the appeal. Aggrieved by the order of the CIT(A), the assessee has filed the appeal before the Hon'ble Tribunal. 4. At the time of hearing, the Ld. AR submitted that CIT(A) has erred in confirming the action of the Assessing Officer, overlooking the submissions and details filed in compliance to the notices issued in the appellate proceedings and prayed for allowing the appeal. Per contra, the Ld.DR supported the order of the CIT(A).

Order pronounced in the open Court on 03rd September, 2026.

Sd/- Sd/- MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 03rd September, 2026 Abhishek Digitally signed by Abhishek Mohan Abhishek Mohan Mohan Date: 2026.09.04 10:45:40 +05'30'

आिेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीि र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभ गीयप्रतितनति,आयकरअिीिीयअतिकरण, “A” बेंच, पुणे/ DR, ITAT, “A” Bench, Pune. ग र्डफ़ इि / Guard File. 5. //True Copy//

आिेश नुस र / BY ORDER, Assistant Registrar, आयकरअिीिीयअतिकरण,/ ITAT, Pune.

S.No Details Date Initials Designation 1 Draft dictated on 31.08.2026 Sr. PS/PS 01.09.2026 2 Final Draft placed before author Sr. PS/PS 3 Draft proposed & placed before the JM/AM Second Member 4 Draft discussed/approved by Second AM/AM Member 5 Approved Draft comes to the Sr. Sr. PS/PS PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Office Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order