MRINAL KALITA,GUWAHATI vs. ITO WARD-1(3), GUWAHATI

ITA 192/GTY/2026Status: DisposedITAT Guwahati16 July 2026AY 2015-168 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the addition of unexplained cash deposits. The assessee failed to provide any evidence to support the source of the cash, such as purchase or sale of milk, and the argument of frequent withdrawals for business needs was not substantiated.

What were the facts?

The assessee failed to file a return for AY 2015-16. The AO reopened the case and found significant cash deposits in the assessee's bank account, which the assessee failed to explain. The AO treated these deposits as income under Section 69A.

What were the issues?

Whether the cash deposits in the bank account are unexplained income under Section 69A. Whether the assessee provided sufficient evidence to justify the source of cash deposits.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri B.L. Purohit, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 02.07.2026Pronounced: 16.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central, NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)] dated 30.01.2026, DIN & order No. ITBA/NFAC/S/250/2025-26/1085334794(1) on the following grounds of appeal:

2 Mrinal Kalita “1) On the facts and in the circumstances of the Appellant’s case and in law the learned CIT (Appeals), was not justified in confirming the addition of ₹.54,76,450/- made by the A.O. in the Return

The order continues below.

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