KULDEEP,HAPUR vs. ITO, WARD 3(4), HAPUR

ITA 2963/DEL/2023Status: DisposedITAT Delhi11 March 2026AY 2009-2010Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the addition of Rs. 61,70,000 as unexplained cash deposits. The assessee's failure to provide evidence, even during appeal proceedings, meant the cash deposits remained unexplained.

What were the facts?

The Assessing Officer (AO) received information about a cash deposit of Rs. 61,70,000 in the assessee's bank account. Despite multiple notices, the assessee failed to provide any explanation or evidence for these deposits.

What were the issues?

Whether the cash deposits in the bank account were unexplained and thus liable for addition. Whether the assessee provided sufficient evidence to justify the cash deposits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

For Respondent: Shri Om Prakash, Sr. DR
Hearing: 27/01/2026Pronounced: 11/03/2026

PER M. BALAGANESH, A. M.:

1.

The appeal in ITA No.2963/Del/2023 for AY 2009-10, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 22.08.2023 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 06.12.2016 by the Assessing Officer, ITO, Ward-3(4), Delhi (hereinafter referred to as ‘ld. AO’).

2.

None appeared on behalf of the assessee despite issuance of several notices to the assessee. Hence we proceed to dispose of this appeal on hearing the Learned DR and based on materials available on record.

3.

The only issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addit

The order continues below.

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