SATISH MANDAL,PATNA EAST CHITRAGUPT NAGAR, ROAD NO.-, KANKARBAGH vs. DCIT/ACIT CENTRAL CIRCLE2 PATNA, PATNA

ITA 169/PAT/2026Status: DisposedITAT Patna30 June 2026AY 2014-455 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal noted that the assessee claimed cash deposits were for onward payment to wholesalers but failed to provide substantiating evidence. Therefore, the matter was remanded to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeals were filed with a delay of 14 days, which was condoned by the tribunal. The Assessing Officer made additions under Section 68 treating cash deposits as unexplained cash credit, which were confirmed by the CIT(A).

What were the issues?

Whether cash deposits in the assessee's bank account, claimed to be for onward payment to wholesalers, constitute unexplained cash credit under Section 68 without proper substantiation.

Which sections of the Income-tax Act were involved?

Section 68,Section 147,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri D.N Sahu, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 29.06.2026Pronounced: 30.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

These two Appeals are filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) [“the Ld. CIT(A)”, for short], dated 24.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2014-15 & 2013-14 respectively.

2.

There is a delay of 14 days in filing the captioned Appeals. Assessee filed an affidavit seeking condonation of delay contending that the Assessee is out of station due to unavoidable family problems, therefore, the appeals could not be filed on time, thus sought for condoning the delay.

ITA Nos.169 & 170/Pat/2026 Satish Mandal; A.Y: 2014-15 & 2013

The order continues below.

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