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Facts
The assessee individual filed their income return for AY 2017-18 and later revised it. During FY 2016-17, the assessee deposited a significant amount of cash into their bank account. The Assessing Officer completed the assessment, making an addition on account of these cash deposits as undisclosed income.
Held
The Tribunal found that the CIT(A) had not properly dealt with all the issues raised in the assessee's grounds of appeal and had not considered the assessee's submissions. Therefore, the appeal was remanded back to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) properly adjudicated the appeal by considering all grounds and submissions of the assessee? Whether the cash deposits in the bank account were correctly treated as undisclosed income?
Sections Cited
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Income Tax Appellate Tribunal, Hyderabad ‘SMC’ Bench, Hyderabad
Before: SHRI INTURI RAMA RAO
(निर्धारण वर्ा/Assessment Year:2017-18) Shri Vummenthala Sagar Reddy, Income Tax Officer, Vs. Hyderabad. Ward-2, PAN: ASOPV9337K Karimnagar. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri C. Maheshwar Reddy, C.A. रधजस् व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 08/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/ORDER PER INTURI RAMA RAO : This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 19.02.2025 for Assessment Year (AY) 2017-18.
Brief facts of the case are that the assessee is an individual. The Return of Income for the Asst. Year 2017-18 was filed on 22.02.2018 and revised the same on 08.08.2018 declaring total income of Rs.3,88,150/-. The assessee had deposited cash to the tune of Rs.26,53,153/- in his bank account during F.Y. 2016-17.
The assessment was completed by the Assessing Officer determining the total income assessed at Rs.44,65,180/- after making addition on account of cash deposits treating as undisclosed income.
Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed after considering the submissions made before him as not maintainable.
Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. The Ld. AR of the assessee submitted that one more opportunity be provided to present his case once again before the Ld. CIT(A) with documentary evidences. The Ld. DR supported the orders of authorities below.
I have heard the rival contentions and perused the material available on record. On going through the order of Ld. CIT(A), I am of the considered opinion that the Ld. CIT(A) had not dealt all the issues as per the grounds of appeal of the assessee, not adverted to submissions of assessee. Hence, the appeal of the assessee is remanded to the file of Ld. CIT(A) for fresh de novo adjudication after affording a reasonable opportunity to the assessee. It is ordered accordingly.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 10th Oct., 2025.