JAYPRAKASH YASHWANTBHAI PATEL,ANAND vs. THE INCOME TAX OFFICER, WARD-1 (PREVIOUSLY WARD-2), ANAND

Delay Condoned. These two appeals have been filed by the Assessee against the separate orders passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)" for short), dated 09.08.2024 & 09.03.2024, passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Years (AY) 2012-13 & 2011-12, respectively.

Since the issue raised in these appeals is common and appeals are inter-connected, the same are being disposed of by this common order. We are taking for Assessment Year 2012-13 as the lead case. & 1787Ahd/2024 Jayprakash Yashwantbhai Patel Vs. ITO Asst. Year : 2012-13 & 2011-12 - 2–

The solitary issue raised by the Assessee is as follows:- “The Hon’ble Commissioner of Income-tax (Appeals) [CIT(A)] erred in law and facts of the case by confirming the addition of Rs.18,68,000/- [AY 2012-13] and Rs.10,76,255/- [AY 2011-12] u/s 69A of the Income-tax Act, 1961 made by the learned Assessing Officer.”

In this case, the assessee, a farmer and senior citizen, did not file his income tax returns for the relevant assessment years. Based on AIR (Annual Information Return) data, the Assessing Officer found that the assessee had deposited a total of Rs. 18,68,000/- in his savings bank account for AY 2012-13. As a result, the Assessing Officer reopened the case and issued a notice under Section 148 of the Act. In response, the assessee filed return of income on 03.09.2018, declaring Nil income which was categorized under "Income from Other Sources." The assessee has also claimed exempt agricultural income of Rs. 30,31,250/-. In conclusion, the Assessing Officer framed the assessment under Section 147 read with Section 143(3) of the Act vide order dated 12.10.2018, and made an addition of Rs. 18,68,000/- under Section 69A of the Act.