APARNA SINHA,HARIDWAR V. INCOME TAX OFFICER (AO), HARIDWAR

ITA 124/DDN/2025

AI Insights

The case involves an appeal by Aparna Sinha against the Income Tax Officer's assessment for the year 2012-13, which included substantial additions to her income under section 69A of the Income Tax Act, 1961, citing unexplained cash deposits. The Income Tax Appellate Tribunal, Dehradun, heard the appeal and the accompanying stay application. The primary contention was the addition of Rs.26,90,000 and Rs.39,75,537 to the assessee's income, which she argued were from legitimate agricultural income and past savings. The Tribunal found the additional evidence provided by the assessee to be significant and required a fresh factual verification by the Assessing Officer.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828498 (ITAT-DEHRADUN)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Dehradun
• Assessment Year: misc
• Appeal Filed On: 17-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: SALIL KAPOOR; SHIVAM YADAV
• Keywords: Additional evidence; Application of stay
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 124 & SA 14/DDN/2025 : Asstt. Year: 2012-13 Aparna Sinha, R-207, Shivalik Nagar, Ranipur Range, Haridwar, Uttarakhand-249403 Vs Income Tax Officer, Income Tax Office, Gogi Bhawan, Industrial Area, Haridwar-224110 (APPELLANT) (RESPONDENT) PAN No. BJPPS7235A Assessee by : Sh. Salil Kapoor, Adv. & Sh. Shivam Yadav, Adv. Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 12.01.2026 Date of Pronouncement: 12.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal ITA No. 124/DDN/2025 and Stay Application SA No. 14/DDN/2025 for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076298386(1) dated 19.05.2025, in proceedings u/s 144 of the Income Tax Act, 1961. 2. Heard both the parties at length. Case file perused. 3. We notice at the outset that the assessee/appellant is aggrieved against both the learned lower authorities’ action inter alia making section 69A credits/cash deposits addition of Printed from counselvise.com ITA No. 124 & SA 14/DDN/2025 Aparna Sinha 2 Rs.26,90,000/- and Rs.39,75,537/-; respectively, in assessment order dated 18.12.2019 as upheld in the lower appellate discussion. 4. Faced with this situation, learned counsel has filed the assessee’s application for additional evidence dated 08.01.2026 inter alia placing on record her land ownership records as well as the crops grown thereupon that their cash deposits represent her agricultural income as well as past accumulated savings which could not have been treated as unexplained in both the lower proceedings. 5. The Revenue could hardly dispute that not only the assessee’s foregoing additional evidence goes to the root of the matter but also requires the learned Assessing Officer’s afresh factual verification. We thus deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the learned assessing authority for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the assessee shall plead and prove the case at her own risk and responsibility, in consequential proceedings. Ordered accordingly. Printed from counselvise.com ITA No. 124 & SA 14/DDN/2025 Aparna Sinha 3 6. The assessee’s Stay Application SA No. 14/DDN/2025 is dismissed as rendered infructuous in very terms. 7. This assessee’s appeal ITA No. 124/DDN/2025 is allowed for statistical purposes and assessee’s Stay Application SA No. 14/DDN/2025 is dismissed as infructuous. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 12/01/2026. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 12/01/2026 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "