JITENDRA KUMAR,DHANBAD vs. DCIT, CIRCLE 2,, DURGAPUR

ITA 2675/KOL/2025Status: DisposedITAT Kolkata10 July 2026AY 2020-20213 pages
AI SummaryAllowed

What were the facts?

The Assessing Officer (AO) reopened the assessee's case to verify the source of funds for an immovable property purchase. The AO added Rs. 23,27,283/- to the assessee's income, considering it unexplained money, as this amount was deposited in cash by the assessee's wife into his bank account.

What did the Tribunal hold?

The Tribunal held that the AO failed to properly appreciate the source of cash deposits, especially since the assessee's wife, engaged in business and filing her return, had responded to the AO's notice. The Tribunal also found fault with the reopening process and the approval granted for it.

What were the issues?

Whether the cash deposited by the assessee's wife into his account, used for property purchase, constitutes unexplained money. Whether the reopening of assessment under Section 147 was valid given the circumstances.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 148,Section 44AE,Section 133(6),Section 135A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Pramod Kumar Himmatsinghka, AR
For Respondent: Shri Madhumita Das, Sr. DR
Hearing: 29.06.2026Pronounced: 10.07.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals),National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld.CIT(A)”], dated 17.10.2025 for the Assessment Year (AY) 2020-21. 2. The only issue raised in the ground of appeal is against the order of ld. CIT(A) confirming the addition of Rs.23,27,283/- as made by the Assessing Officer (In short, ‘the Act’) as unexplained money u/s 69A of the Income-tax Act, 1961 (In short, ‘the Act’), which was deposited by the assessee’s wife Kavita Kumari and

The order continues below.

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