SHRI DEVILAL PATIDAR,GRAM- KUMHARWADI vs. IT0 2(1) UJJAIN, UJJAIN

ITA 372/IND/2026Status: DisposedITAT Indore03 June 2026AY 2019-2014 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessment order and the CIT(A)'s order were not adjudicated on merits. Therefore, the Tribunal set aside the impugned order and remanded the matter back to the Assessing Officer for a fresh assessment on merits.

What were the facts?

The assessee, a non-filer, had cash transactions of Rs. 13,71,000/- in their Kisan Credit Card account. Despite notices, the assessee did not provide documentary evidence for the source of these cash deposits. The Assessing Officer added this amount to the assessee's income under Section 69A read with Section 115BBE.

What were the issues?

Whether the addition of cash deposits to income was justified without proper adjudication on merits. Whether the assessee was denied a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 19.05.2026Pronounced: 03.06.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second appeal .The Assessee is aggrieved by the order

bearing No:-ITBA/NFAC/S/250/2025-26/1079037347(1)

dated 29.07.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2019-20 and the SHRI DEVILAL PATIDAR ITA No. 372/Ind/2026 - A.Y.2019-20

corresponding previous year period is from 01.04.2018 to 31.03.2019. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 147 RWS 144 of the Act, the total inc

The order continues below.

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