VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

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ITA 391/AGR/2025Status: DisposedITAT Agra26 November 2025AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the additional evidence furnished by the assessee was relevant and crucial. Therefore, the appeals were restored to the Assessing Officer for de novo adjudication, with a direction to consider the additional evidence.

What were the facts?

The assessee's bank accounts showed unexplained cash/credit entries of Rs. 28,20,500. Proceedings under Section 148 were initiated, and the Assessing Officer made additions for disallowed house property loss, unexplained money under Section 69A, and denied Chapter VIA deductions. The CIT(A) did not admit additional evidence filed by the assessee.

What were the issues?

Whether the CIT(A) erred in not admitting additional evidence, and if the penalty under Section 271(1)(b) for non-appearance was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 271(1)(b),Section 148,Section 69A,Section 151

AI-generated summary — verify with the full judgment below

INCOME TAX APPELLATE TRIBUNAL AGRA BENCH "SMC": AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER

(Through virtual hearing)

ITA Nos. 367 & 388/AGR/2025 (Assessment Year: 2014-15) ITA Nos. 368 & 389/AGR/2025 (Assessment Year: 2015-16) ITA Nos. 369 & 390/AGR/2025 (Assessment Year: 2016-17) ITA No. 391/AGR/2025 (Assessment Year: 2017-18)

Vinod Kumar Gupta, | Vs. | ITO, 837, Bank Colony | Ward-2(3)(1), Daria Pura, Jhansi | Jhansi (Appellant) | (Respondent) PAN: ACQPG9368P

Assessee by : | Shri Anurag Sinha, Adv Revenue by: | Shri Anil Kumar, Sr. DR Date of Hearing | 20/11/2025 Date of pronouncement | 26/11/2025

O R D E R

- 1. The appeals in ITA Nos. 367, 388, 368, 389, 369, 390 & 391 /AGR/2025 for AYs 2014-15 to 2017-18, arise out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. NFAC)', in short] against the order of assessment passed u/s 147 r.w.s 144B and 271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') by the Assessing Officer, NFAC, Delhi (hereinafter referred to as 'ld. AO'). - 2. Appeals in ITA Nos. 388 to 391/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. Similarly, the appeals in ITA Nos. 367 to 369/AGR/2025 involve identical issues and hence they are taken up together and disposed of by this common order for the sake of convenience. - 3. The case of the assessee for AY 2017-18 is taken as lead case and decision rendered therein shall apply mutatis mutandis to other assessment years in view of identical facts except with variance in figures.

4.

The assessee for AY 2017-18 had filed the return of income on 26.07.2017 declaring total income of Rs. 12,34,280/-. The information flagged by the ld DDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on 10.03.2021 stated that source of cash/ credit entries in the bank account of the assessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the ld Jurisdictional Assessing Officer (JAO) after recording reasons initiated proceedings u/s 148 of the act and issued notice on 30.03.2021 after obtaining approval from the competent authority u/s 151 of the Act. The assessee filed his return on 20.04.2021 declaring the same income as was originally declared, in response to notice u/s 148 of the Act. The reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect of credits in the bank account in the sum of Rs. 28,20,500 and denying deduction under Chapter VIA to the tune of Rs. 2,50,000/-. These additions/ disallowances were made for want of furnishing of requisite evidences by the assessee before the ld AO. Before the ld CIT(A), the assessee furnished additional evidences in terms of Rule 46A of the Income Tax Rules. The additional evidences submitted by the assessee were not admitted by the ld CIT(A) which lead to dismissal of appeal of the assessee. The assessee had given sufficient reasons for not furnishing the evidences before the ld AO which are also reproduced in page 4 of the order of the ld CIT(A). I find going through the list of additional evidences furnished by the assessee before the ld CIT(A), I hold that these evidences are relevant and crucial for adjudication of the issues in dispute. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to the file of the ld AO for de novo adjudication in accordance with law qua the issues in dispute with a direction to the ld AO to consider the additional evidences filed by the assessee and pass an order. The assessee is also given liberty to furnish fresh evidence, if any, in support of his contentions. The grounds raised by the

assessee for AY 2017-18 are allowed for statistical purposes.

5.

As stated in the earlier part of the order, the quantum appeals of the

assessee for AY 2014-15 to 2016-17 are identical with AY 2017-18 and hence,

those appeals are also restored to the file of the ld AO in the light of similar

direction given for AY 2017-18.

ITA Nos. 367 to 369/Del/2025

6.

These appeals are preferred by the assessee against the levy of penalty

u/s 271(1)(b) of the Act for various assessment years for non appearance before

the ld AO to certain statutory notices. In my considered opinion, the assessee

has given sufficient reasons for non-compliance before the ld AO which had

prompted to furnish the additional evidences by the assessee before the ld

CIT(A) in the above mentioned appeals supra. Accordingly, the penalty

proceedings u/s 271(1)(b) of the act would have no legs to stand at this stage.

Accordingly, these appeals are allowed.

7.

In the result, the appeals of the assessee in ITA Nos. 367 to

369/AGR/2025 are allowed and appeals of the assessee in ITA Nos. 388 to

391/AGR/2025 are allowed for statistical purposes.

Order pronounced in the open court on 26/11/2025.

-Sd/-

(M. BALAGANESH) ACCOUNTANT MEMBER

Dated: 26/11/2025

A K Keot

Copy forwarded to

1.

Applicant

2.

Respondent

Page | 3

- 3. CIT - 4. CIT (A) - 5. DR:ITAT

ASSISTANT REGISTRAR ITAT, New Delhi

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