DAVINDER SINGH,MUKTSAR vs. INCOME TAX OFFICER WARD-2(2), SRI MUKTSAR SAHIB

ITA 717/ASR/2025Status: DisposedITAT Amritsar30 September 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the first appellate authority violated principles of natural justice by not considering the documentary evidence submitted by the assessee. The matter was restored to the Assessing Officer for fresh adjudication after considering the evidence and providing a reasonable opportunity of being heard.

What were the facts?

The assessee deposited Rs. 60,46,500 in cash during demonetization. The Assessing Officer added this amount as unexplained money, and the first appellate authority confirmed the addition without properly considering additional evidence submitted by the assessee.

What were the issues?

Whether the first appellate authority erred in confirming the addition without properly considering the documentary evidence submitted by the assessee to explain cash deposits.

Which sections of the Income-tax Act were involved?

Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

For Appellant: Shri Ashwani Kumar, CA
For Respondent: Shri Prashant Singh, Sr. DR (Virtual)

PER: SHRI SAKTIJIT DEY, V.P.:

Present appeal by the assessee arises out of the order dated 29.07.2025 of National Faceless Appeal Centre [NFAC), Delhi, for the assessment year 2017-18. 2. The dispute in the present appeal is confined to addition of an amount of Rs.60,46,500/-, representing cash deposits in Specified Bank Notes (SBN)s in assessee’s bank account during the demonetization period.

2 Asst. Year: 2017-18

3.

Briefly stated, the assessee, a resident individual, filed his return of income for the assessment year in dispute on 31.03.2018, declaring income of Rs.15,27,540/-. The return filed by the assessee was selected for scrutiny to examine the cash deposits made during the demonetization period. In course of

The order continues below.

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