SRI BALAGOPALAN JEWELLERYMART ,SOUTH AVANI MOOLA STREET, MADURAI vs. DCIT, CENTRAL CIR 3(3) CHENNAI, INVESTIGATION BUILDING, CHENNAI

ITA 3946/CHNY/2025Status: FixedITAT Chennai03 February 2026AY 2020-20218 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the additional evidence under Rule 29 of the Appellate Tribunal Rules, finding that its non-submission before lower authorities was not wilful and was essential for substantial justice. Consequently, the Tribunal set aside the impugned order and remitted the matter to the AO for fresh consideration.

What were the facts?

The assessee declared agricultural income of Rs. 1,09,76,910/- which was treated as 'income from other sources' by the Assessing Officer (AO) due to insufficient evidence of land ownership and control over cultivation. The CIT(A) upheld the AO's decision. The assessee then sought to submit additional evidence before the ITAT.

What were the issues?

Admissibility of additional evidence at the appellate stage and the genuineness of agricultural income claimed by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(2),Section 142(1),Section 144B,Section 270A,Section 250,Section 68,Section 29

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, B BENCH: CHENNAI

Before: MS. PADMAVATHY S & SHRI MANU KUMAR GIRI

PER MANU KUMAR GIRI, JM: The captioned appeal along with stay petition has been filed by the assessee against the order of the Commissioner of income tax (Appeals) [`CIT(A)' in short] dated 25.11.2025 and also seeking stay of recovery of demand raised by the Revenue for AY 2018-19. SA No. 141/Chny/2025 (Α.Υ.2018-19) ITA No:3964/Chny/2025 2. Brief Facts of t

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