MAHESH SINGH BAGHEL,SHADOL vs. INCOME TAX OFFICER, SHADOL

ITA 165/JAB/2025Status: DisposedITAT Jabalpur21 August 2026AY 2012-135 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) passed an ex-parte order without proper consideration of the adjournment request. The Tribunal also noted that the cash deposit might be from the sale of agricultural land and requires factual verification.

What were the facts?

The assessee deposited Rs. 13,00,000/- in cash into his bank account without filing an income tax return. The Assessing Officer treated this as an unexplained investment under Section 69 and taxed it under Section 115BBE.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order and whether the cash deposit of Rs. 13,00,000/- was indeed unexplained investment or sale proceeds from agricultural land.

Which sections of the Income-tax Act were involved?

Section 69,Section 115BBE,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Sapan Usrethe, Advocate
For Respondent: Shri N. M. Prasad, Sr. DR-1

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 22.02.2025 pertaining to the assessment year 2012-13. The assessee has raised the following grounds of appeal: -

“1. The learned Commissioner of Income tax (Appeal) was not justified in passing exparte order and dismissing the appeal without appreciating that appellant have sought the adjournment on genuine ground.

2.

The learned Commissioner of Income tax (Appeal) was not justified in confirming the addition of Rs.13,00,000 on account of cash deposit as it was deposited from the sale of agriculture land by the appellant and his fa

The order continues below.

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