SHRI RAM GOUR,SHIVPURI vs. INCOME TAX OFFICER ASHOK NAGAR, GWALIOR
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Income Tax Appellate Tribunal, AGRA (SMC
Before: SHRI S. RIFAUR RAHMAN
Assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) (“Addl./JCIT(A)-1” for short), Chennai dated 20.09.2025 for the
Assessment Year 2017-18. 2. At the time of hearing learned AR brought to my notice that the assessee preferred an appeal before the learned CIT(A) against the
order passed u/s. 143(3) of the Income-tax Act, 1961 (“the Act” for short). The short issue is that the assessee has deposited cash during demonetization period. In response to the notices, assessee has
ITA No.486/Agr/2025
attended the office of the Assessing Officer and submitted that the
assessee has made the cash deposit during demonetization period out
of his agricultural income. Not satisfied with the submission of the
assessee, the Assessing Officer proceeded to make addition u/s. 69A of
the Act.
Against the above said order, the assessee filed an appeal before
learned CIT(A) and also raised additional grounds against making the
additions by invoking provisions of section 69A of the Act. Further, he
brought to my notice the findings of the learned CIT(A) in the impugned
order. He submitted that the learned CIT(A) has not adjudicated the
technical issue raised in additional grounds nor discussed in detail on
merits of the case. He merely dismissed the appeal preferred by the
assessee and prayed that the issue may be remitted back to the file of
learned CIT(A) to adjudicate the technical ground as well as on merits.
On the other hand, learned DR relied on the findings of lower
authorities.
Considered rival submissions and the material placed on record. I
observe that the lower authorities have not made proper verification of
the source of cash deposits disclosed by the assessee before them.
Considering the factual matrix placed on record, I am inclined to remit the
matter back to the file of learned CIT(A) to decide the appeal afresh on 2 | P a g e
ITA No.486/Agr/2025
additional ground raised by the assessee as well as on merits by a
speaking order after giving proper opportunity of being heard the to the
assessee.
In the result, appeal filed by the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 17.12.2025 and
reduced in writing on this 24th day of December, 2025.
Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 24.12.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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