JITENDRA YADAV,AGRA vs. WARD 2(1)(2) AGRA, AGRA

ITA 359/AGR/2026Status: DisposedITAT Agra22 July 2026AY 2012-20137 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal accepted the assessee's explanation that the cash deposits were out of previous withdrawals and opening cash balance, particularly a large withdrawal for a property purchase that did not materialize. Therefore, the addition made by the AO was deleted.

What were the facts?

The Assessing Officer (AO) added Rs. 11,09,500/- to the assessee's income as unexplained cash deposits in his bank account, as the assessee failed to provide explanations or comply with notices. The CIT(A) dismissed the assessee's appeal, upholding the AO's addition.

What were the issues?

Whether the cash deposits in the bank account were sufficiently explained by the assessee's cash flow and withdrawal details, and if the CIT(A) erred in confirming the addition without proper appreciation of evidence.

Which sections of the Income-tax Act were involved?

Section 148,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Prem Gul, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 25.06.2026Pronounced: 22.07.2026

PER: BRAJESH KUMAR SINGH, A.M. This appeal is directed against the impugned order dated 24.12.2025 passed in appeal No CIT(APPEALS) 1, AGRA/10421/2019-20 by the ld. ADDL/JCIT(A) 1 Jaipur (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2012- 13, wherein ld CIT(A) has dismissed assessee’s appeal.

2.

In this case there is a delay of 56 days filing the appeal before the Tribunal. The assessee has filed an affidavit dated 25.04.2026 stating that he had suffered a major medical emergency and was admitted to hospital for about 5 days and thereafter, had difficulty in walking and therefore, there was a delay in the filing of appeal. Considering the e

The order continues below.

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