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Facts
The assessee, an individual, was subject to re-assessment proceedings based on information regarding cash deposits, property purchase, and salary TDS. The Assessing Officer (AO) issued notices and made additions under Section 69A for Rs. 31,55,150/- on account of alleged sale of agricultural land, which the assessee failed to substantiate with a registered sale deed. The CIT(A) also confirmed the addition.
Held
The Tribunal observed that the assessee failed to provide the registered sale deed to substantiate the claim of selling agricultural land. However, considering the circumstances and the agreement of sale filed, one more opportunity was granted to the assessee to present details before the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) erred in confirming the additions made by the AO without granting sufficient opportunity to the assessee to produce evidence for the sale of agricultural land?
Sections Cited
250, 144, 148, 143(2), 142(1), 69A, 192
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: Dr. MANISH BORAD
Assessee by : None Revenue by : Shri Ajitesh Meena, JCIT Date of hearing : 14.10.2025 Date of : 15.10.2025 pronouncement आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
This appeal at the instance of assessee is directed against the order of Ld. CIT(A) NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 02.06.2025 which is arising out of order passed u/s 144 dated 28.02.2024.
When the case called for none appeared on behalf of the assessee and even on the last date of hearing fixed on 23.09.2025 assessee has not appeared. I therefore proceed to adjudicate this appeal with the assistance of Ld. Senior Departmental Representative (DR).
I have heard rival contentions and perused the record placed before me. I observe that the assessee is an individual and based on certain information relating to cash deposits in saving bank account, purchase of immovable property and TDS statement for salary received u/s 192 of the Act, Ld. Assessing Officer (AO) issued a valid notice u/s 148 of the Act followed by issuance of notice u/s 143(2) and 142(1) of the Act. During the course of the re-assessment proceedings, assessee was asked to furnish registered sale deed so as to prove that the alleged cash was received against the sale of agricultural land. However the assessee failed to file any details called and Ld. AO concluded the re-assessment proceedings making additions u/s 69A of the Act at Rs. 31,55,150/-. In the appellate proceedings before Ld. CIT(A), the assessee again failed to file the registered sale deed and only uploaded copy of agreement of sale of land. In absence of proper details, Ld. CIT(A) also confirmed the addition made by Ld. AO.
Further considering the facts and circumstances of the case including the claim of the assessee of having sold agricultural land supported by copy of agreement of sale of land filed before Ld. CIT(A), in the interest of justice I deem it proper to afford one more opportunity to the assessee and restore the issues raised on merits in the instant appeal to the file of Ld. CIT(A) for afresh adjudication to be carried out after duly considering the details to be filed by the assessee in said appellate proceedings. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 15th day of October, 2025.