Shanti Devi vs ITO Ward 44(4)

PER VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 18.06.2026, for Assessment Year 2012-13.

Ms. Priynka Garg, appearing on behalf of the assessee submits that the assessee in appeal has assailed addition of Rs.24,48,830/- upheld by the CIT(A). The Id. AR submitted that the Assessing Officer (AO) made addition of Rs.24,48,830/- on account of alleged unexplained cash deposit in the bank account. She contended that show cause notice was issued to the assessee on 14.12.2019 and the assessment order was passed on 19.12.2019. Sufficient time was not given to the assessee to furnish documents in response to the show cause notice. The AO in absence of any documentary evidences made addition of Rs.24,48,830/-. The assessee carried the issue in appeal before the CIT(A) and had also filed necessary documents to substantiate source of cash deposits in the bank. The CIT(A) rejected the documents furnished by the assessee as additional evidence in an arbitrary manner without seeking the remand report from the AO. The ld. AR referred to the observations of the CIT(A) on additional evidences in para 6.1.10 of the impugned order. The ld. AR prayed for an opportunity to place on record additional evidences to prove source cash deposits in the bank account of the assessee.

Per contra, Shri Manoj Kumar, representing the department vehemently relying on findings of the CIT(A) prayed for dismissing appeal of the assessee.

Both sides heard, orders of the lower authorities examined. The short prayer of the ld. AR of the assessee in present appeal is, that sufficient opportunity of furnishing documents was not allowed to the assessee during assessment proceedings and the additional evidences filed before the CIT(A) were not accepted. Considering entire facts of the case, I deem it appropriate to restore this issue back to the AO, to pass the assessment order denovo after considering the additional evidences filed by the assessee before the CIT(A) and any other relevant documentary evidences furnished by the assessee to explain the source cash deposit in bank account of the assessee. The AO shall grant reasonable opportunity of making submission to the assessee, in accordance with law.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.