DEHRADUN CLUB LIMITED,DEHRADUN vs. ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN

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ITA 251/DDN/2025Status: DisposedITAT Dehradun12 March 2026AY 2017-18Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the matter to the Assessing Officer, providing the assessee another opportunity to furnish necessary details and evidence to substantiate the source of the cash deposits during demonetization.

What were the facts?

The assessee deposited Rs. 39,50,000 in cash during the demonetization period, claiming the source was receipts from members. The Assessing Officer and CIT(A) rejected this claim due to lack of supporting evidence.

What were the issues?

The key legal issue was the substantiation of the source of cash deposits made during the demonetization period by the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

For Appellant: Shri Maneesh Upneja, CA
For Respondent: Ms. Poonam Sharma, CIT DR
Hearing: 11.03.2026Pronounced: 12.03.2026

ORDER PER BENCH The present appeal is filed by assessee against the order dated 08.09.2025 by Ld. Commissioner of Income Tax (A), NFAC, Delhi [“Ld.CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 26.03.2022 passed u/s 147 r.w.s. 144B of the Act pertaining to Assessment Year 2017-18.

2.

Heard the contentions of both parties at length and perused the material available on record. The claim of the assessee is that cash was deposited in the bank account during demonetization period in SBN of IRN 39,50,000/- and the immediate source of the same was out of the receipts from members. However, neither before AO nor before Ld. CIT(A), assessee has filed necessary details in support of this contention. Thus, in the interest of justice, one more opportunity is provided to the assessee and the matter is restored to the file of AO with the direction to verify the source of cash deposited during the demonetization period. The assessee is directed to file all the necessary evidences to substantiate the claim made. With these directions, the appeal filed by the assessee is allowed for statistical purposes.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 12.03.2026.

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