ANUJ GUPTA,FARIDABAD vs. ITO, WARD 1(1), FBD, FARIDABAD,HARYANA

आयकर अपीलीय अधिकरण
धिल्ली पीठ “एस एम सी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.7253/धिल्ली/2025 (नि.व. 2017-18)
Anuj Gupta,
2337, Near Old Capital Bus Stand,
Ballabgarh, Faridabad, Haryana 121004
PAN: AIBPG-7308-J

...... अपीलार्थी/Appellant
बिाम Vs.

Income Tax Officer, Ward 1(1),
CGO Complex, New Industrial Township 4,
Faridabad, Haryana 121001

..... प्रनिवादी/Respondent

अपीलार्थी द्वारा/Appellant by : S/Shri I.P Bansal, Sanjay Goyal & Vivek Bansal,

Advocates (Through VC)
प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR

सुिवाई की निथर्थ/ Date of hearing

:
16/12/2025

घोषणा की निथर्थ/ Date of pronouncement
: 12/03/2026

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’]
dated 15.10.2025, for Assessment Year 2017-18. 2. Shri I.P Bansal appearing on behalf of the assessee submits that the assessee is a proprietor of M/s Gupta Electric Store and is engaged in trading of electrical goods. For the Assessment Year 2017-18, the assessee filed his return of income on 28.09.2017, declaring total income of Rs. 3,93,730/-. Based on information with 2
respect to cash deposits of Rs. 11,80,000/- during the demonetization period
(09.11.2016 to 31.12.2016) in his bank account with Vijaya Bank, the assessment for AY 2017-18 was reopened u/s.147 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’).
2.1. The ld. Counsel for the assessee submits that cash deposits in the bank are from cash sales. The nature of assessee’s business is such that cash sales are usual part of the assessee’s routine business. The total turnover of the assessee including cash sales is to the tune of Rs.1,19,65,151/- the entire cash sales have been duly accounted in the books and same are audited under the provisions of section 44AB of the Act. The books of account of the assessee have been accepted by the Assessing Officer (AO) without pointing any defect. The assessee has filed its return of income on the basis of audited books. If any addition is made on account of cash deposits in the bank it would tantamount to double addition. In support of his submissions, he placed reliance on the decision in the case of Shagun Jewellers vs.
DCIT in ITA No.3168/Del/2023 for AY 2017-18 decided on 27.02.2025. 2.2. The ld. Counsel further submits that the assessee could not file documentary evidences before the AO as sufficient opportunity was not provided to the assessee. The assessee filed additional evidences before the CIT(A) under Rule 46A, to substantiate that cash deposits in the bank were out of cash sales. However, the CIT(A) without admitting additional evidences dismissed appeal of assessee.
3. Shri Manoj Kumar, representing the department vehemently relied on impugned order and prayed for dismissing appeal of the assessee.
4. Both sides heard. A perusal of the assessment order reveals that the AO had made addition of Rs.11,80,000/- under section 68 r.w.s. 115BBE of the Act primarily

3
for the reason that the assessee has not filed documentary evidences to substantiate, cash deposits are from business receipts/cash sales. The assessee has filed additional evidences under Rule 46A before the CIT(A). The First Appellate
Authority without admitting additional evidences, upheld the addition made by the AO. Considering entire facts of the case, I deem it appropriate to restore the matter back to the AO for denovo assessment after affording reasonable opportunity to making submissions to the assessee, in accordance with law.
5. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on Thur ay the 12th day of March, 2026. (VIKAS AWASTHY)

न्यानयक सदस्य/JUDICIAL MEMBER
धिल्ली/Delhi, ददिांक/Dated 12/03/2026

NV/-
प्रतिलिपि अग्रेपििCopy of the Order forwarded to :
1. अपीलार्थी/The Appellant ,
2. प्रनिवादी/ The Respondent.
3. The PCIT/CIT(A)
4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली
5. गार्ड फाइल/Guard file.

BY ORDER,
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(Asstt.