DILIP PINJUMAL RAMTRI,AHMEDNAGAR vs. INCOME TAX OFFICER WARD 2, AHMEDNAGAR, AHMEDNAGAR

ITA 1492/PUN/2026Status: DisposedITAT Pune25 September 2026AY 2013-144 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal sustained an addition of Rs. 6,00,000/- towards the peak credit balance in the bank account and Rs. 1,20,000/- for salary earned. However, it directed the Assessing Officer not to invoke Section 115BBE on the sustained addition, considering the employer's affidavit.

What were the facts?

The assessee, an employee, had cash deposits of Rs. 27,66,500/- in his bank account, which he claimed were made by his employer. The employer provided a consent letter but did not respond to an inquiry from the Assessing Officer. The assessee did not file a return of income for the assessment year.

What were the issues?

Whether the cash deposits in the assessee's bank account were unexplained income, and if Section 115BBE was applicable to the sustained additions.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 147,Section 144,Section 144B,Section 148,Section 143(2),Section 142(1),Section 133(6),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Mohit Makhija
For Respondent: Smt. R.M. Brindha
Hearing: 30.07.2026Pronounced: 25.09.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2013-14 is directed against the order dated 23.01.2026 of National Faceless Appeal Centre, Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment order dated 25.01.2022 passed u/s.147 r.w.s.144 r.w.s.144B of the Act.

2.

The grievance of the assessee revolves around the addition for unexplained cash deposit of Rs.27,66,500/- made by the Assessing Officer u/s.69A r.w.s.115BBE of the Act.

3.

We have heard the rival submissions and perused the record placed before us. We hav

The order continues below.

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