NARSINGH,PILIBHIT vs. INCOME TAX OFFICER-2(4), PILIBHIT

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ITA 727/LKW/2025Status: DisposedITAT Lucknow19 January 2026AY 2015-16Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)6 pages

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Facts

The assessment order, passed under sections 147 and 144B, determined the assessee's total income after making an addition of Rs. 19,18,500/- for unexplained cash deposits in a bank account under section 69A. The CIT(A) dismissed the assessee's appeal, upholding the addition as the explanations for cash withdrawals, peak credit, agricultural income, and past savings were unsubstantiated. The assessee subsequently appealed to the Income Tax Appellate Tribunal.

Held

The Income Tax Appellate Tribunal (ITAT) noted that the assessee filed a paper book with additional evidences and the Departmental Representative did not object to their admission or the request for remand. The ITAT restored the disputed issue regarding the addition of Rs. 19,18,500/- back to the Assessing Officer (AO). The AO is directed to pass a de novo assessment order after providing a reasonable opportunity to the assessee and considering all relevant materials.

Key Issues

Whether the addition of Rs. 19,18,500 for unexplained cash deposits in the bank account under section 69A of the Income Tax Act was justified, and whether the assessee adequately substantiated the source of such deposits.

Sections Cited

147, 144B, 69A, 148A, 148, 143(2), 142, 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Abhishek Khanna, C.A

2015-16 against impugned appellate order dated 21/08/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1079821156(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) In this case, assessment order dated 10/03/2023 was passed under section 147 read with section 144B of the I. T. Act whereby the assessee’s total income was determined at Rs.20,44,850/- as against returned income of Rs.1,36,350/-. In the aforesaid assessment order, an addition of Rs.19,18,500/- was made on account of cash deposit in assessee’s bank account. The assessee filed appeal in the office of the learned CIT(A), which was dismissed by the learned CIT(A) vide impugned appellate order Assessment Year:2015-16 3 (B.1) The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 21/08/2025 of learned CIT(A). In the course of appellate proceedings in Income Tax Appellate Tribunal, a paper book containing the following particulars was filed from the assessee’s side:

Assessment Year:2015-16 5 (B.2) Further, the following additional evidences were also filed from the assessee’s side during appellate proceedings in Income Tax Appellate Tribunal:

(C) At the time of hearing, the learned A.R. for the assessee placed reliance on the aforesaid paper book and additional evidences referred to in foregoing paragraphs (B.1) and (B.2) of this order. He submitted that the issue in dispute regarding the aforesaid addition of Rs.19,18,500/- should be restored back to the file of the Assessing Officer to pass de novo order. The learned Sr. Departmental Representative expressed no objection to the admission of the additional evidences. He also expressed no objection to the request made by learned A.R. for the assessee, for restoring the disputed issue regarding addition of aforesaid amount of Rs.19,18,500/- to Assessment Year:2015-16 6 the file of the Assessing Officer with the direction to pass de novo assessment order, and left the matter to the discretion of the Bench. In view of the foregoing, and having regard to specific facts and circumstances of the present case, the issue in dispute regarding addition of aforesaid amount of Rs.19,18,500/- 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 to the assessee and after considering all relevant materials. All the grounds of appeal are treated as disposed off in accordance with the aforesaid directions.