JAINAM GROUP CHHINDWARA,CHHINDWARA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

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

credits in the bank account amounting to Rs. 80,50,000/-, were unexplained. He, therefore, initiated proceedings under section 147.\nDuring the course of assessment, he issued several notices to the assessee but\nrecords that the assessee failed to respond to any of these notices. He, therefore,\ndecided to complete the assessment in a best judgment manner under the\nprovisions

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

delay is condoned and the appeal is admitted for adjudication. 3. The facts of the case are that the Department received information that the assessee had made bogus transactions relating to sales and purchases of Rs.63,81,578/- during the financial year 2015-16 and Rs.1,13,37,168/- during the financial year 2016-17. Therefore, he reopened the case

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

delay is condoned and the appeal is admitted for adjudication. 3. The facts of the case are that the Department received information that the assessee had made bogus transactions relating to sales and purchases of Rs.63,81,578/- during the financial year 2015-16 and Rs.1,13,37,168/- during the financial year 2016-17. Therefore, he reopened the case

SANGEET GUPTA,SATNA vs. INCOME TAX OFFICER WARD-1, SATNA

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Sangeeta Gupta, Vs. Income Tax Officer, Ludhati, Itama, Maihar, Satna Ward-1, Satna Pan:Bdipg5378M (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, Ca Revenue By: Sh. N.M. Prasad, Sr. Dr Date Of Hearing: 21.08.2025 Date Of Pronouncement: 24.09.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 18.02.2025 Dismissing The Appeal Of The Assessee In Limine. The Grounds Of Appeal Are As Under:- “1. On The Facts & Circumstance Of The Case, The Ld. Cit(A) Erred In Not Considering The Case As Bad In Law, As Has Been Initiated By Jao Instead Of Faceless. 2. On The Facts & Circumstances Of The Case, Case, The Id. Cit (A) Erred In Not Considering The Case As Bad In Law On Account Of Not Giving Sufficient Time Of 30 Days To Assessee To Reply The Notice Under Section 148A(B). 3. On The Fact & Circumstance Of The Case, The Id. Cit (A) Has Erred In Law As Well As On The Fact Of The Case In Dismissing The Appeal In Liming Without Condoning The Delay Even When There Exist Reason & Sufficient Cause Behind The Delay So Caused Was Beyond The Control Of The Appellant. 4. The Id. Cit (A) Erred In Law As Well As On The Fact Of The Case In Confirming The Addition Of 21,23,97,680/- Credited In The Bank Account Of The Assessee In Cash Form Without Considering The Fact That Assessee Duly Uploaded The Audit Report On E-Portal, Confirming The Source Of Cash. Further Id. Cit (A) Also Erred In Not Considering The Reply Filed In The Appeal Proceeding, As Well As In The Assessment Proceeding By Assessee, To Dismiss The Appeal Being Filed Beyond Allowable Time Having Sufficient Cause.

credit entry in the form of deposit of cash, but totally ignoring the debit entries being remitted to wholesale dealers of mobile from whom the assessee has purchased mobile phone for retail sale and the cash deposit was made from the cash sale of mobile phone only. 7. Ld. CIT (A) erred in law as well as on the fact

JITENDRA PRATAP SINGH BAGRI,SATNA vs. INCOME TAX OFFICER , WARD , , SATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

unexplained cash deposits in bank account investment/trading in commodities. used for 3. On the facts and in the circumstances of the case, the authorities below ought to have accepted the explanation regarding savings from agricultural sources considering the extent of agricultural holdings and savings from agricultural income earned by the family of the appellant. 4. On the facts

RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1, , KATNI

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

delay in the filing of the appeal was condoned and the appeal is admitted for hearing. 3. The facts of the case are that as per the information available on the insight portal, the assessee had purchased an immovable property during the relevant period for Rs. 92,44,000/- from Sh. Sanjeev Prabhakar in the name of Sh. Amarnath Pyasi

RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1,, KATNI

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2013-14 Rajendra Sahu, Vs. Income Tax Officer-1, Ram Manohar Lohiya Ward No. 4, Behind Katni Durga Hospital, Adarsh Colony, Katni Pan: Auvps4330A (Appellant) (Respondent) Assessee By: Sh. Rahul Bardia, C.A. Revenue By: Sh. N.M. Prasad, Sr. Dr 1 Date Of Hearing: 17.09.2025 Date Of Pronouncement: 28.11.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 20.10.2023 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Passed By The Assessing Officer Under Section 147 R.W.S. 144B Of The Income Tax Act On 27.03.2022. The Grounds Of Appeal Are As Under:- “(1) The Order Passed By The Ld Cit (A) Is Bad In Law & Facts, Void Ab Initio & Without Jurisdiction. (2) The Ld Cit (A) Erred In Law & Facts Of The Case In Sustaining The Order, When Notice Issued U/S 148 Is Defective. There Is No Application Of Mind Of Ld Ao & Also Of Sanctioning Authority. (3) The Ld Cit (A) Erred In Law & Facts Of The Case In Sustaining The Order, When Assessee Made Specific Request To Share Copies Of All The Statement Recorded By The Investigation Wing Regarding The Sale Of Properties. These Copies Were Not Given Inspite Of Using Them Against The Assessee. (4) The Ld Cit (A) Erred In Law & Facts Of The Case In Sustaining The Order, When The Hon'Ble Tribunal For Benami Transactions Has Released The Property & Given Relief To Alleged Benamidar & Alleged Beneficial Owner. Copy Of Order Was Filed On Record. (5) The Ld Cit (A) Erred In Law & Facts Of The Case In Sustaining The Addition Of Rs 88,52,740/-U/S 69. 1 A.Y. 2013-14 Rajendra Sahu (6) The Appellant Reserves The Right To Add, Amend Or Alter Any Grounds Of Appeal.”

delay in the filing of the appeal was condoned and the appeal is admitted for hearing. 3. The facts of the case are that as per the information available on the insight portal, the assessee had purchased an immovable property during the relevant period for Rs. 1,18,95,000/- from Sh. Sanjeev Prabhakar in the name of Sh. Amarnath

JAIN WARE HOUSE,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, the appeal is allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

cash deposit of amount of Rs. Rs. 52,56,000/-. Accordingly, after asking the assessee to explain the nature and income from the subsidy receipts, to which the assessee did not reply, the ld. AO added back the subsidy receipt amounting to Rs.50,99,500/- and the receipt of Rs.24,99,700/-, which he observed to have been received