LATE ANIL KUMAR CHAKRAVARTI THROUGH LEGAL HEIR AND WIFE JYOTI,HARDOI vs. ITO-3(2), HARDOI, HARDOI

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.945/LKW/2025 (Assessment Year: 2011-12)

Late Anil Kumar Chakravarti v. ITO-3(2) through legal heir and wife Income Tax Office, Jyoti Nagheta Road, Hardoi- C/o CA Sanjay Saxena, 12, 241001. Pratap Enclave, Bisrat G. T. Road, Shahjahanpur, Shahjahnpur-242001. PAN:AAMPC3735C (Appellant) (Respondent) Appellant by: None Respondent by: Shri R. R. N. Shukla, Addl. CIT(DR) O R D E R (A) The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter referred as to “the Ld. CIT(A)”]/National Faceless Appeal Centre (NFAC) dated 16.10.2025 for the assessment year 2011-12. The grounds of appeal of the assessee are as under: -

“1 The appellant reserves the right to add/alter/amend any ground of appeal at the time of its hearing. 2. That the ld. CIT(A) erred on facts and in law as the initiation of re-assessment proceeding, its continuation/culmination vide order u/s 147/143(3) of the Income Tax Act, 9161 is bad in law and liable to be cancelled. 3. That the Ld. CIT(A) erred in facts and in law in confirming the addition of Rs.15,00,000/- as unexplained investment u/s 69 of the Income Tax Act, 9161 deposited in bank account, which does not relate to the appellant.” (A.1) In this case, assessment order dated 20.12.2018 was passed by the Assessing Officer u/s 147/143(3) of Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income

ITA No.262/LKW/2025 Page 2 of 3 was determined at Rs.16,82,120/- as against returned income of Rs.1,82,120/-. In the aforesaid assessment order, an addition of Rs.15,00,000/- was made by the Assessing officer on account of cash deposit made in the bank. During assessment proceedings, it was explained by the assessee to the Assessing Officer, that entire amount was deposited by Smt Jyoti Chakravarti, wife of (late) Anil Kumar Chakravarti out of sales and savings from her business and amount received from parents. It was further explained by the assessee that all the credits in the account belonged to aforesaid Smt. Jyoti Chakravarti and interest earned on this account was being shown in her return of income. The aforesaid explanation was rejected by the Assessing Officer without giving further opportunity to the assessee. The Assessing Officer also failed to provide any further opportunity to the assessee, to adduce any further evidence for satisfaction of the Assessing Officer. The Assessing Officer even failed in fact, to communicate before passing the assessment order, that explanation furnished by the assessee was not acceptable or that any further evidences was required to be submitted to substantiate the explanation furnished by the assessee.

(B) At the time of hearing, the Ld. Departmental Representative was heard. He left the matter to the discretion of the Bench. In view of the facts and circumstances mentioned earlier in foregoing paragraph (A.1) of this order, it is held that the Assessing Officer made the aforesaid addition of Rs.15,00,000/- without any justifiable reasons. The Act of the Assessing Officer in rejecting the assessee’s explanation in a summary manner without communication that the explanation was not acceptable, and also without providing the assessee any further reasonable opportunity to submit the evidence for the satisfaction of the

ITA No.262/LKW/2025 Page 3 of 3 Assessing Officer, was unjust and erroneous in the specific facts and circumstances of the present case. Therefore, in the facts and circumstances of the present case, and having regard to the aforesaid discussion, the addition of Rs.15,00,000/- is hereby deleted. All grounds of appeal are treated as disposed of in accordance with the aforesaid directions.

In the result, the appeal of the assessee is allowed. Order pronounced in the open Court on 17/04/2026.

Sd/- [ANADEE NATH MISSHRA] ACCOUNTANT MEMBER DATED: 17/04/2026. Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy//