What did the Tribunal hold?

The Tribunal decided to remit the matter back to the Assessing Officer for a fresh decision. This was to be done after providing the assessee with an opportunity to be heard and to present evidence.

The assessee's appeal was against an order concerning assessment year 2012-13. The assessee failed to satisfy the source of a cash deposit of Rs. 15,60,000/- before the lower authorities.

What were the issues?

Whether the assessee adequately explained the source of cash deposits. The need for a fresh opportunity to present evidence and be heard.

Narender Kumar vs Office of the Commissioner of… | ITAT Delhi 2026

Before: MS MADHUMITA ROY

आदेश / ORDER The instant appeal filed by the assessee is directed against the order dated 24.09.2024 passed by the Ld. Commissioner of Income-tax (Appeals), Kolkata [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated

ITA 2502/DEL/2026 NARENDER KUMAR

14.12.2019 passed by the ITO, Ward 43(1), New Delhi (hereinafter referred to as ‘the ld. AO’) under Section 144 of the Act for Assessment Year 2012-13.

At the time of hearing none appeared on behalf of the assessee and, therefore, I have proceeded to decide the matter after hearing the Ld. DR.

In this case, the source of the cash deposit have not been satisfied by adducing evidence. Both the authorities below rejected the case made out by the assessee in regard to the cash deposit of Rs.15,60,000/-. In order to prevent the miscarriage of justice, this Bench finds it fit and proper to dispose of the appeal by remitting the matter to the file of the Ld. AO for deciding the issue afresh after giving due opportunity of hearing to the assesse and upon considering the evidence on record and any other evidence which the assesse may choose to file at the time of hearing.

In the result, appeal filed by the Assessee is allowed for statistical purposes.

Order pronounced in the open court on 26.05.2026. Sd/-

(MADHUMITA ROY) JUDICIAL MEMBER Dated: 26th May, .2026. dk

ITA 2502/DEL/2026 NARENDER KUMAR

Copy to:

NARENDER KUMAR, H NO 35, SURAKHPUR VILLAGE, NEAR 1 MCD SCHOOL, NEW DELHI-110072, DELHI OFFICE OF THE COMMISSIONER OF INCOME TAX APPEAL, ADDL/JCIT(A)-4 KOLKATA, 2 AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA - 700069, WEST BENGAL, KOLKATA-700069, WEST BENGAL 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE TRUE COPY

ASSISTANT REGISTRAR / SR. PRIVATE SECRETARY I.T.A.T., DELHI

NARENDER KUMAR,DELHI vs. OFFICE OF THE COMMISSIONER OF INCOME TAX APPEAL, ADDL/JCIT(A)-4 KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments