RAJIV SHUKLA,LUCKNOW vs. THE ITO-3(3), LUCKNOW

2015-16 against impugned appellate order dated 21/10/2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1081884909(1) of Addl./Joint Commissioner of Income Tax (Appeals) [“Addl./JCIT(A)” for short]. In this appeal the assessee has raised the following grounds:

“1. Because the CIT(A) has erred on facts and in law in upholding the addition of Rs.2,58,000/- being cash deposited in bank as unexplained under section 69 of the Act, the addition is contrary to facts, bad in law be deleted.

(B) In this case assessment order dated 21/11/2017 was passed u/s 143(3) of the I. T. Act whereby the assessee’s total income was assessed at Rs.8,16,460/- as against returned income of Rs.5,58,460/-. In the aforesaid assessment order, an addition of Rs.2,58,000/- was made on account of cash deposit in bank. The assessee’s appeal was dismissed by the learned CIT(A) vide impugned appellate order dated 21/10/2025. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 21/10/2025 of learned CIT(A).

(B.1) At the time of hearing, learned Departmental Representative placed reliance on the assessment order and on the impugned appellate order of learned CIT(A) but left the matter to the discretion of the Bench.

(C) On perusal of assessment order, it is found that the assessee’s explanation was rejected by the Assessing Officer in a summary manner merely observing; “On perusal of bank statement it is noticed that contention of the assessee that rest amount from drawing during the previous year is not correct.” Further it is found that the assessment order was passed without providing reasonable opportunity to the assessee. The perusal of the impugned order of learned CIT(A) shows that the assessee’s appeal has been dismissed because of non prosecution. The learned CIT(A) dismissed the assessee’s appeal without passing a speaking order on the Assessment Year:2015-16 3 merits of the disputed addition amounting to Rs.2,58,000/-. In view of the foregoing, the order of learned CIT(A) is set aside and the issue in dispute regarding the aforesaid addition of Rs.2,58,000/- is restored back to the file of the Assessing Officer with the direction to pass de novo order in accordance with law after providing reasonable opportunity of being heard to the assessee.

(D) In the result, the appeal of the assessee is partly allowed for statistical purposes.

(Order pronounced in the open court on 29/01/2026)