BAIDYA NATH OJHA,SILIGURI vs. ITO, WARD 1(2),, SILIGURI

आयकर अपील�य अ�धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA �ी डु�वु� आर.एल. रे�डी, �या�यक सद�य एवं �ी राजेश कुमार, लेखा सट�य के सम� [Before Shri Duvvuru RL Reddy, Judicial Member&Shri Rajesh Kumar, Accountant Member] I.T.A. No. 3187/Kol/2025 Assessment Year: 2022-23 Baidya Nath Ojha Vs. ITO, Ward-1(2), Siliguri

(PAN:AAGPO 3930 M) ( अपीलाथ� ) Respondent / ��यथ� Appellant / Date of Hearing / सुनवाई 09.06.2026 क� �त�थ Date of Pronouncement/ 23.06.2026 आदेश उ�घोषणा क� �त�थ For the Appellant/ Shri Vikash Surana, FCA �नधा�रती क� ओर से For the Respondent/ Smt. Ranu Biswas, CITDR राज�व क� ओर से

ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 30.09.2025 for the AY 2022-23. 2. At the outset, we note that the assessee has filed the appeal by late 23 days for which condonation petition along with affidavit is filed. After considering the reasons cited before us, we find the same to be genuine and bona fide and consequently we condone the delay by admitting the appeal for hearing.

2 I.T.A. No.3187/Kol/2025 Assessment Year: 2022-23 Baidya Nath Ojha 3. We have heard the rival contentions and perused the material on record. We find that the assessee has deposited cash on various dates into the bank account with SBI during the year. It was submitted before us that the assessee is an individual and is engaged in the business of Kacha Ahratiya for agricultural goods i.e. onion, potato etc. and the place of business of the assessee is situated at the Siliguri Regulated Market area which is the prime location for agricultural produce dealers. We note that the assessee is acting as kacha ahratiya for which the assessee procured the materials from the local producers. The AO has added entire deposits into bank during the year u/s 69A of the Act as unexplained money whereas on the other hand we have perused the bank statement filed by the assessee before us and we find that the assessee has regularly been making the payments out of receipts in the bank account. The assessee has furnished before us evidences qua the assessee being kacha ahratiya and carrying on business of procuring the goods in the local market. Therefore , we are of the view, the assessee’s case needs examination at the level of the AO so the same could be decided on merit after taking into account the factual details and evidences. Accordingly we restore the issue back to the file of AO for re-adjudication of the same after affording a reasonable opportunity of hearing to the assessee. In the result, the appeal of the assessee is allowed for statistical purposes. 4. Order is pronounced in the open court on 23rd June, 2026

Sd/- Sd/- (Duvvuru RL Reddy /डु�वु� आर.एल. रे�डी) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 23rd June, 2026 SM, Sr. PS

3 I.T.A. No.3187/Kol/2025 Assessment Year: 2022-23 Baidya Nath Ojha Copy of the order forwarded to: 1. Appellant- Baidya Nath Ojha, Siliguri Regulated Market, Mallaguri, Siliguri- 734003 2. Respondent – ITO, Ward-1(2), Siliguri 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata