OMPRAKASH SONI,SUKMA vs. INCOME TAX OFFICER WARD JAGDALPUR, AAYAKAR BHAWAN, JAGDALPUR

ITA 665/RPR/2026Status: DisposedITAT Raipur06 October 2026AY 2024-257 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal for statistical purposes. The Judicial Member acknowledged the assessee's submission regarding practical difficulties in furnishing documentary evidence due to the area's past Naxalite issues. Considering this, and in the interest of substantive justice, the Tribunal granted one final opportunity to the assessee to furnish all relevant documentary evidence to the First Appellate Authority. The CIT(Appeals) was directed to determine the validity of the assessee's contentions and pass a speaking order in terms of Section 250(4) & (6) of the Act, following the principles of natural justice. The assessee was cautioned to comply with hearing notices and submit documents. The Tribunal noted that the CIT(Appeals) had dismissed the appeal for want of prosecution, but felt that a final opportunity was warranted.

What were the facts?

The assessee, Omprakash Soni, filed an appeal before the ITAT Raipur Bench against the order of the CIT(Appeals)/NFAC, Delhi, for Assessment Year 2024-25. The assessee had declared a total income of Rs. 8,09,040/-. During scrutiny assessment, the Assessing Officer (AO) noted high cash deposits of Rs. 12,78,048/-. The assessee claimed these deposits were recoveries of earlier years' sales debts, but failed to provide documentary evidence. The AO completed the assessment under section 143(3) r.w.s. 144B, adding Rs. 12,78,048/- as unexplained money under section 69A r.w.s. 115BBE. The CIT(Appeals) dismissed the assessee's appeal for want of prosecution, noting the failure to furnish evidence despite multiple opportunities.

What were the issues?

1. Whether the addition of Rs. 12,78,048/- as unexplained money under section 69A r.w.s. 115BBE of the Income-tax Act, 1961, by the Assessing Officer is justified, considering the assessee's claim of recovery of earlier years' sales debts. Assessee's Contention: The assessee argued that the cash deposits represented recoveries of earlier years' sales debts and sought a final opportunity to furnish documentary evidence, citing practical difficulties due to the remote and Naxalite-infested area of Jagdalpur at the relevant time. Revenue's Contention: The Revenue contended that the assessee failed to furnish relevant details before the AO and the CIT(Appeals), making it unfair to grant another opportunity. The CIT(Appeals) had dismissed the appeal for want of prosecution, holding that the assessee failed to substantiate claims with supporting material and did not effectively pursue the appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 143(3),Section 144B,Section 250(4),Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Dinesh Kumar Agrawal &, Ms. Namrata Kayarwar, CAs
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 05.10.2026Pronounced: 06.10.2026

PER PARTHA SARATHI CHAUDHURY, JM

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 23.07.2026 for the assessment year 2024-25 as per the grounds of appeal on record.

2.

Brief facts in this case are as follows: “The appellant is an individual and had filed his return of income for the A.Y. 2024-25 declaring total income of Rs. 8,09,040/-. The case was selected for scrutiny un

The order continues below.

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