ANIL KUMAR,DELHI V. INCOME TAX OFFICER, DELHI

ITA 1662/DEL/2025

AI Insights

The case involves Anil Kumar, the appellant, who contested an order from the National Faceless Appeal Centre (NFAC), which sustained an addition of Rs. 59 lakhs as undisclosed income under section 69A of the Income Tax Act, 1961. This addition was based on cash deposits in the appellant's bank account, which were alleged to be undisclosed income. The appellant argued that these deposits were from disclosed sources, including the sale of ancestral agricultural land, which was supported by a TDS return. The Tribunal found merit in the appellant's argument that the issue required re-examination and verification of the sources of the deposits, thus remanding the case back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787983 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 19-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: SATISH GOYAL
• Keywords: TDS
• Section: 147; 144; 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA No.1662/Del/2025 [Assessment Year: 2012-13] Anil Kumar, 660-661, Pana Begwan, Bawana, Delhi-110039 Vs National Faceless Appeal Centre, Delhi PAN-BTCPK1132M Appellant Respondent Assessee by Shri Satish Goyal, CA Revenue by Shri Manish Gupta, Sr. DR Date of Hearing 18.09.2025 Date of Pronouncement 26.11.2025 ORDER PER ANUBHAV SHARMA, JM, This appeal has been preferred by the assessee against order dated 20.01.2025 of National Faceless Appeal Centre, Delhi, in Appeal No.CIT(A), Delhi-12/10221/2019-20, arising out of order dated 30.11.2019 passed u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by National E-Assessment Centre, Delhi/ITO Ward-34(6), Delhi, pertaining to Assessment Year 2012-13. 2. On hearing both the sides, we find that the issue involves addition of Rs.59 lakhs made u/s 69A of the Act as undisclosed income on account of cash deposits in the bank account made by the assessee which stands sustained by Printed from counselvise.com 2 ITA No.1662/Del/2025 the NFAC. It comes up that it is a case of reopening u/s 147 of the Act while assessment u/s 143(3) of the Act was already completed. Though the assessee has challenged the reopening itself, however, it comes up on merits that the assessee has claimed sale of ancestral agricultural land. It was also claimed that there was a TDS return filed and all these aspects were duly disclosed. The ld. counsel has demonstrated on the basis of the bank account that it was out of the disclosed sources in the form of bank deposits and receipt of sale of land which was reflected in the form of deposits. However, as the same require verification, we consider it an appropriate case to restore the issue on merits to the files of the AO since the assessments are completed u/s 144 of the Act. The appeal is allowed for statistical purposes. The Assessing Officer is directed to give the opportunity of hearing to the assessee and pass an order afresh. Order pronounced in the open court on 26th November, 2025. Sd/- Sd/- [MANISH AGARWAL] [ANUBHAV SHARMA] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.11.2025 dk Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "