GURMAIL SINGH,TEHSIL RAJPURA vs. ITO WARD RAJPURA, RAJPURA

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1177/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2011-12) Shri Gurmail Singh ITO Ward बनाम/ Vs. Village Dakansu Kalan, Rajpura Aayakar Bhawan Punjab – 140401 Rajpura �ायीलेखासं./जीआइआरसं./PAN/GIR No. DENPS-9323-J (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Rakesh Cajla (Advocate)- Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 05-05-2026 घोषणाकीतारीख /Date of Pronouncement 11-05-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143 r.w.s 147 of the Act on 03-12-2018. Having heard rival submissions, the appeal is disposed-off as under. 2. To examine the sources of cash deposits of Rs.46 Lacs in the bank account, the case of the assessee was reopened. The assessee

stated that the same was sourced out of sale of agricultural land during financial year 2010-11 in Village Dhakansu Kalan and the assessee received advance money from Shri Sanjay Bansal. The advance received for Rs.1 Crores was deposited in the bank account. Against advance money, access was given to the purchasers who developed land into residential land and sold the same in 2012-13. However, the purchasers denied having paid any advance amount. Further enquiry from purchasers and recorded statements led Ld. AO to conclude that the explanation of the assessee was not acceptable. The substantive addition was made in the hands of alleged Power of Attorney holders Shri Sanjay Bansal and Shri Parveen Kumar. However, protective addition was made in the hands of the assessee. The Ld. CIT(A) confirmed the action of Ld. AO against with the assessee is in further appeal before us. 3. It has been brought on record that the appeals in the case of Shri Parveen Kumar having PAN AHUPK5191K and Shri Sanjay Bansal having PAN AATPB1867B is still pending for adjudication before Ld. CIT / NFAC as on date. Both sides converge on the point that adjudication of these substantive appeals would have material bearing to the protective addition as made in the hands of the assessee. Considering this fact, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication in the light of outcome of substantive appeals. No other ground has been urged before us.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated:11-05-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

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