MAHESH KUMAR MAKKAR,SRIGANGANAGAR vs. ACIT, CENTRAL CIRCLE, BIKANER

ITA 785/JODH/2025Status: DisposedITAT Jodhpur31 August 2026AY 2021-224 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not provided a speaking order and had confirmed the addition without a proper hearing. The Tribunal decided to set aside the matter back to the CIT(A) for a fresh hearing and decision on merits.

What were the facts?

The assessee purchased land for Rs. 3 lakhs in cash and recorded it in his books. However, he failed to explain the source of this investment during assessment proceedings. The AO treated this as unexplained investment and taxed it accordingly.

What were the issues?

Whether the CIT(A) erred in upholding the addition of unexplained investment without a proper speaking order and adequate opportunity for the assessee to present evidence.

Which sections of the Income-tax Act were involved?

Section 69,Section 115BBE,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘DB’ BENCH, JODHPUR

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Rajendra Jain, Adv
For Respondent: Ms. Nidhi Nair, ACIT-Sr. DR

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the appellate order dated 27.06.2025 passed by the Commissioner of Income Tax (Appeals)-5, Jaipur, arising out of assessment order passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2021-22. 2. The Registry has noted that there is delay of 12 days in filing the appeal. The assessee explained that the appeal fees and memo in Form No. 36 were signed well within the time. However, there is some miscommunication with the Authorized Representative thereby 12

2 Page No Mahesh Kumar Makkar

days in filing th

The order continues below.

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