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Facts
The assessee, engaged in agricultural activities, had cash deposits of Rs. 25,81,231/- added by the Assessing Officer. The CIT(A) confirmed an addition of Rs. 21,30,000/-.
Held
The Tribunal held that the assessee provided details of payments for the use of agricultural land and evidence of agricultural produce sold on cash basis. As these were not disputed by the revenue authorities, no addition was called for.
Key Issues
Validity of addition on account of cash deposits when supported by evidence of agricultural income and produce sales.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, SURAT “SMC” BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE- & MS. SUCHITRA KAMBLE
O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-
This is an appeal filed against the order dated 08-04-2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2011-12.
The assessee is engaged in the agricultural activities. The Assessing Officer made addition of Rs. 25,81,231/- related to cash deposits. The CIT(A) partly allowed the appeal of the assessee thereby confirming the addition to the extent of Rs. 21,30,000/-. The source of the cash deposited through agricultural income shown before the A.O. as well as before the CIT(A). In fact, the assessee has given the details of payment of Rs. 5,00,000/- which was related to the use of agricultural land by Shri Ashwin B. Desai. Beside this, the assessee has also given Pramodbhai Bhikhubhai Desai Vs. ITO Asst. Year : 2011-12 - 2– the details as relates to agricultural produce which was sold on cash basis. Since all the evidence are available on record, produced before the revenue authorities and evidences were not disputed by the authorities, we hold that no addition is called for. Hence, the appeal of the assessee is allowed.
In the result, the appeal of the assesse is allowed. order is pronounced in the open Court on 21.01.2026