AKHILESH MISHRA,NANAKMATTA vs. INCOME TAX OFFICER, KHATIMA

ITA 31/DDN/2026Status: DisposedITAT Dehradun13 March 2026AY 2014-2015Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee was able to explain the source of cash deposits from prior withdrawals and past savings. The accumulation of cash was also evident in the capital account.

What were the facts?

The assessee, a 70-year-old teacher with agricultural income, filed a return declaring INR 3,60,140. The AO made an addition of INR 29,15,000 as unexplained cash deposit. The assessee claimed the cash was withdrawn from savings and prior deposits.

What were the issues?

Whether cash deposits in the bank account are unexplained income or adequately explained by prior withdrawals and savings.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN “SMC” BENCH: DEHRADUN

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

For Appellant: Shri Amit Kumar Mishra, CA
For Respondent: Shri Amar Pal Singh, Sr.DR
Hearing: 11.03.2026Pronounced: 13.03.2026

PER BENCH: The present appeal is filed by assessee against the order dated 19.09.2025 passed by Ld. Commissioner of Income Tax (A), NFAC, Delhi [“Ld.CIT(A)”] u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 28.11.2019 passed u/s 144 r.w.s. 148 of the Act pertaining to Assessment Year 2014-15. 2. Brief facts of the case are that the assessee is a teacher and having source of income from private teaching/tuition. The return of income was filed declaring total income at INR 3,60,140/-. The case of the assessee was selected for scrutiny and order was passed u/s 148 r.w.s.144 of the Act dated 28.11.2019 by making addition

The order continues below.

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