RISHI RAJ,GADDI CHOOPAD, PAHALADPUR vs. INCOME TAX OFFICER, SONIPAT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2012-13, arises against the Addl./JCIT(A)-3, Mumbai’s DIN & order No.
ITBA/APL/S/250/2025-26/1079300403(1) dated 05.08.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961
(in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
Learned departmental representative vehemently argues during the course of hearing that the impugned addition of the assessee’s cash deposits amounting to Rs.11,00,000/- has been rightly made in his hands as he had failed to explain source thereof in the course of assessment framed on 11.12.2019 as well as the lower appellate discussion. Rishi Raj
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4. I have given my thoughtful consideration to the assessee’s pleadings all along and the Revenue’s foregoing vehement contentions. I find no reason to sustain the impugned addition in entirety. This is for the precise reason that the assessee admittedly happens to be an agriculturist being owner in possession of lands admeasuring at least 4.5 acres which is not in dispute. The fact further remains that he has also claimed 4
acres in the capacity of a lessee which has not been specifiedly rebutted in both the lower proceedings. That being the case, the necessary inference which would arise in such an instance is that the impugned cash deposits prima facie represent the assessee’s agricultural income derived from the foregoing agricultural lands. It is thus deemed appropriate in the larger interest of justice that a lump sum addition of Rs.1,00,000/- only would be just and proper with a rider that the same shall not be treated as a precedent. The assessee gets relief of Rs.10,00,000/- in other words. Necessary computation shall follow.
This assessee’s appeal is partly allowed. Order Pronounced in the Open Court on 30/10/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 30/10/2025
*Subodh Kumar, Sr. PS*