TANU PRASAD PHUKAN ,NAZIRA vs. ASSESSMENT UNIT (NAFAC), DELHI
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Shri Tanu Prasad Phukan Bokata, BoiragiborGAon, Nangalamara, Nazira, Sivasagar-785674, Assam Vs. NFAC, The assessment unit, Income Tax Department, National Faceless Assessment Centre, 2 nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003, India, Delhi (Appellant) (Respondent) PAN No. ACYPP7682F
PER BENCH: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 25.07.2025 for the AY 2018-19. 2. At the outset, the ld. Counsel for the assessee submitted that the addition made by the ld. AO and confirmed by the ld. CIT (A) are on account of various FDRs and other deposits by the assessee which were admittedly out of retirement benefits received by the assessee upon retirement. The ld. AR stated that all the evidences qua the retirement benefits received were furnished before the ld. AO as well as before the ld. Commissioner of Income-tax (Appeals), however, Shri Tanu Prasad Phukan; AY 2018-19
the same were overlooked and the additions were made on account of FDR and other deposits which were out of retirement benefits. The ld. Counsel for the assessee stated that the assessee may be given one more opportunity to explain the case on merit before the ld. AO.
3. The ld. DR on the other hand fairly conceded that the assessee may be granted one more opportunity.
4. After hearing the rival contentions and perusing the materials available on record, we are of the view that the additions were made towards money which the assessee has received out of the retirement benefits. In our opinion, the issue needs verification at the end of the ld. AO and consequently, we restore the appeal to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of being heard to the assessee.
5. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026. (RAJESH KUMAR)
(DUVVURU RL REDDY)
(ACCOUNTANT MEMBER)
(VICE PRESIDENT)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Shri Tanu Prasad Phukan; AY 2018-19
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.