RUPINDER KAUR GREWAL,PUNJAB vs. ITO WARD-2(2), ROPAR, PUNJAB

ITA 488/CHANDI/2026Status: DisposedITAT Chandigarh24 August 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee deserves one more opportunity to explain her case and furnish evidence before the CIT(A). Therefore, the matter was restored back to the file of the CIT(A).

What were the facts?

The assessee made cash deposits of Rs. 19,00,000/- in her bank account without filing an income tax return. The Assessing Officer made an addition for this amount, which was confirmed by the CIT(A). The assessee claimed the deposits were from lease rent, gifts, and cash in hand from her business.

What were the issues?

Whether the addition of Rs. 19,00,000/- as unexplained money was justified, and whether the assessee was provided a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 148,Section 44AD,Section 250

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 488/Chd/ 2026 िनधा"रण वष" / Assessment Year : 2012-13 Rupinder Kaur Grewal बनाम The ITO Village Balan Khant, Morinda Ward-2(2), Ropar Rupnagar, Punjab-140101 "ायी लेखा सं./PAN NO. AVDPG1946K अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode) सुनवाई की तारीख/Date of Hearing : 17/08/2026 उदघोषणा की तारीख/Date of Pronouncement : 24/08/2026

आदेश/Order PER VIJAY VARMA, A.M: This is an appeal filed by the Appellant against the order of the Ld. CIT, Appeal, ADDL/JCIT(A)-2 Chennai dt. 06/02/2026 for the Assessment Year 2012-13. 2. In the present appeal, Appellant has raised the following grounds:

1.

That on the facts, circumstances and legal position of the case, Worthy CIT(A), ADDL/JCIT (A)-2 CHENNAI in Appeal No. Chandigarh-1/10688/2019-20 has erred in passing order dtd. 06.02.2026 in contraventi

The order continues below.

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