INCOME TAX OFFICER, WARD-2(3), ABOHAR, INCOME TAX OFFICE, ABOHAR vs. RAJ KUMAR, ABOHAR

ITA 622/ASR/2024Status: DisposedITAT Amritsar06 April 2026AY 2018-1917 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) had deleted the addition on cash deposits without critically analyzing the facts and evidence. Therefore, this specific ground was remanded to the AO for fresh adjudication. All other grounds of appeal were dismissed.

What were the facts?

The Revenue appealed against the CIT(A)'s deletion of additions made by the AO for unexplained cash deposits, unsecured loans, undisclosed income, and sundry creditors. The assessee, a liquor trader, had declared a net profit on a turnover of Rs. 103 crores, but the AO made substantial additions.

What were the issues?

Whether the CIT(A) erred in deleting the addition for unexplained cash deposits, and whether the assessee provided sufficient explanation for the source of cash deposits.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

For Appellant: Adv. :
Hearing: 20.01.2026Pronounced: 06.04.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the revenue against the order of the ld. CIT (A) NFAC,

Delhi dated 05.08.2024 passed u/s 250 r.w.s. 254 of the Income Tax Act, 1961 (henceforth the Act) which has emanated from the order of the AO (NEAC) dated

08.04.

2021 passed u/s 143(3) of the Act.

2 Assessment Year: 2018-19

2.

Condonation of Delay: It is pointed out by the registry that this appeal is filed

by the revenue belatedly by 45 (forty five days ) , and the AO has filed an application

explaining the delay on account of departmental software issues resulting in delayed

updating of the first appellate o

The order continues below.

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