INCOME TAX OFFICER, DELHI vs. SUSHIL KUMAR GARG, DELHI

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ITA 7416/DEL/2025Status: DisposedITAT Delhi09 July 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be cryptic and lacking in detailed reasoning. Therefore, the Tribunal set aside the CIT(A)'s order and remitted the issue back for a speaking order.

What were the facts?

The Revenue appealed the CIT(A)'s order which deleted additions made by the AO under Section 69A for cash deposits. The CIT(A) had deleted the additions based on the assessee's submissions and documentary evidence explaining the source of deposits.

What were the issues?

Whether the CIT(A) provided adequate reasoning for deleting the additions made under Section 69A. The cryptic nature of the CIT(A)'s order led to the remand.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

For Appellant: Ms. Sherry Goyal, Adv
For Respondent: Shri Tarun Sharda, Sr. DR
Hearing: 29/06/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.7416/Del/2025 (ASSESSMENT YEAR 2012-13) Income Tax Officer, Sushil Kumar Garg, A-1,97, 4th Floor, Room No.809, E-2 Block, Civic Centre, Minto Road, Vs. Sector-8, Rohini, New Delhi-110002. Delhi-110085. PAN-AHLPK7398F (Appellant) (Respondent) Shri Karanjot Khurana, Adv. & Assessee by Ms. Sherry Goyal, Adv. Department by Shri Tarun Sharda, Sr. DR Date of Hearing 29/06/2026 29/06/2026 Date of Pronouncement O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [ld. CIT(A)] dated 18.09.2025 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the assessment order passed u/s 143(3) r.w.s 147 of the Act dated 29.12.2019 for Assessment Year 2012-13.

2.

Heard both the parties and perused the materials available on record. It is observed from the first appellate order that while deciding the appeal of the assessee, ld. CIT(A) in para 5.2 & 5.2.1, has dismissed the grounds of appeal taken by the assessee challenging the reopening of assessment u/s 147 of the Act. Further, in para 5.2.2, Ld. CIT(A) has deleted the additions of Rs. 1,95,19,965/- made u/s 69A of the

2 ITA No.2629/Del/2026 AB Rephcons Infrastructure Pvt. Ltd. vs. ITO Act by the AO towards cash deposited in the bank account during the year under appeal by observing as under: “I have considered the submissions made and the documents furnished. Considering the material facts available on record. The appellant has submitted ledgers and documentary evidences explaining the credit in the Banks. Further by submissions and reconciliations the appellant has established the transactions and the source for the deposits. Therefore this addition is directed to be deleted.” 3. From the above, it is observed that while deleting the additions, the Ld. CIT(A) has not made any discussion about the nature of additions, submissions made and facts of the case and in summary manner deleted the additions. The said order being cryptic and not self-explanatory deleting the addition without giving any reason for the same therefore, we set aside the order of Ld. CIT(A) on this issue and remit it back to the file of Ld. CIT(A) with the directions to pass a speaking order after obtaining the remand report, if required from the AO. Needless to say that assessee be provided an opportunity of being heard before passing the order. 4. In the result, the appeal of the Revenue is allowed for statistical purposes. Order pronounced in the open Court on 29.06.2026. Sd/- Sd/- - (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 09.07.2026. *PK, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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