DORI LAL VERMA,MATHURA V. INCOME TAX OFFICER 1(3)(1) MATHURA, MATHURA

ITA 212/AGR/2025

AI Insights

The case involves Dori Lal Verma, an agriculturist, who did not initially file a return of income due to having no taxable income. However, following cash deposits totaling Rs 15,00,000 in his bank account, the Income Tax Officer (ITO) reopened the assessment under section 147 of the Income-tax Act, 1961. The reassessment led to an addition of Rs 15,00,000 as unexplained income under section 69 of the Act. The assessee appealed against this order, which was initially decided ex parte by the ld NFAC without a merit-based adjudication. The Income Tax Appellate Tribunal (ITAT) in Agra, led by Accountant Member Shri M. Balaganesh, decided to restore the appeal to the ld NFAC for a thorough re-examination, emphasizing the need for justice and fair play.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787731 (ITAT-AGRA)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 16-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: RAJENDRA SHARMA
• Keywords: Opportunity of being heard; Additional evidence
• Section: 143(3); 69

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No. 212/AGR/2025 (Assessment Year: 2011-12) Dori Lal Verma, C-42, Natwar Nagar, Dhaulipyau, Mathura Vs. Income Tax Officer, Ward-1(3)(1), Mathura (Appellant) (Respondent) PAN: AFHPV2938L Assessee by : Shri Rajendra Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 17/09/2025 Date of pronouncement 19/11/2025 O R D E R 1. The appeal in ITA No. 212/AGR/2025 for AY 2011-12, arises out of the order of the JCIT(A), Bhopal [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 24.02.2025 against the order of assessment passed u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 12.12.2018 by the Assessing Officer, ITO, Ward-1(3)(1), Mathura (hereinafter referred to as ‘ld. AO’). 2. The only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in sustaining the addition made in the sum of Rs 15,00,000/-on account of cash deposits in the facts and circumstances of the instant case. 3. I have heard the rival submissions and perused the materials available on record. The assessee is an agriculturist deriving income from agriculture. The assessee was not having any taxable income and accordingly did not file return of income. Due to certain cash deposits made in the bank account in the Printed from counselvise.com ITA No. 212/AGR/2025 Dori Lal Verma Page | 2 sum of Rs 15,00,000/-, the ld AO sought to reopen the assessment under section 147 of the Act. The re-assessment resulted in framing of an addition of Rs 15 lakhs as unexplained income under section 69 of the Act. The assessee preferred first appeal aggrieved by the order of assessment. On perusal of the order of the ld NFAC, I find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. The assessee is given liberty to furnish additional evidences, if any and raise additional grounds, if any, in support of his contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19 /11/2025. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 19/11/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT Printed from counselvise.com "