KALADHAR VANA PURNA CHANDRA KADI,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

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ITA 300/VIZ/2025Status: DisposedITAT Visakhapatnam18 December 2025AY 2019-20Bench: the Ld.CIT(A) that the cash receipts are out of civil works done from small parties and income @8% was offered Section 44AD of such gross bills of Rs.2,29,000/-, whereas, the entire amount was added by the Ld.AO as unexplained cash deposits, which was confirmed by the Ld.CIT(A).5 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT noted that the assessee submitted fresh evidence (confirmation letters) for the first time, which had not been examined by the lower authorities. Given that the genuineness of transactions and identity of parties were unverified, the Bench decided to remit the issue back to the Assessing Officer for fresh examination after providing an opportunity to the assessee.

What were the facts?

The assessee, Kaladhar Vana Purna Chandra Kadi, made cash deposits of Rs. 2,29,000/- into a bank account during A.Y. 2019-20. The assessee claimed these deposits were from civil works and offered 8% income under Section 44AD, but the AO and CIT(A) treated the entire amount as unexplained cash deposits under Section 69A.

What were the issues?

Whether cash deposits in the bank account were unexplained under Section 69A or income from civil works covered under Section 44AD, and the admissibility and examination of fresh evidence submitted before the ITAT.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 44AD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

आदेश की प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. ननधधाऩरती/The : Shri Kaladhar Vana Purna Chandra Kadi, 14-233, Edepalli, Machilipatnam Assessee 2. रधजस्व/ : The Income Tax Officer, Ward-1, The Machilipatnam Revenue 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण / DR,ITAT, Visakhapatnam.

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