RAMANUJ SINGH,SINGRAULI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

ITA 162/RAN/2024Status: DisposedITAT Ranchi11 August 2026AY 2020-217 pages
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What did the Tribunal hold?

The Tribunal is hearing appeals concerning additions made by the Assessing Officer. The assessee has not pressed one ground of appeal. The case involves unexplained cash and a property transaction.

What were the facts?

The assessee was intercepted with ₹ 19 lakhs cash at Ranchi airport, which he later claimed to have dumped. Investigations revealed the stated source of the cash was untraceable. The Assessing Officer added this amount as unexplained money.

What were the issues?

The primary issues revolve around the addition of unexplained cash found with the assessee and the source of funds for a property transaction. The Tribunal is also considering the admission of fresh evidence and procedural aspects by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Vinay Jalan, A.R
For Respondent: Shri Sandipan Khan, Sr.DR
Hearing: 21/07/2026Pronounced: 11/08/2026

Heard together (2 matters)

I.T.A. No. 162/RAN/2024
I.T.A. No. 270/RAN/2024

Read from the judgment's own cause title. This page is filed under one of them.

PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee and the cross appeal by the revenue are directed against the order of the learned Commissioner of Income Tax (Appeals), Patna-3, Patna [in short, the ld. CIT(A)] dated 19/03/2024 for the Assessment Year (AY) 2020-21. The assessee in his appeal, has raised following grounds of appeal:

"

1.

Ld CIT(A) was not right in confirming the addition made

The order continues below.

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