MANMOHAN SINGH,LUDHIANA V. INCOME TAX OFFICER, WARD 2(1), LUDHIANA

ITA 1224/CHANDI/2025

AI Insights

The case involves Shri Manmohan Singh, the appellant, contesting an assessment order for the Assessment Year 2018-19, which included a cash deposit addition of Rs. 40.31 Lacs. The addition was made by the Assessing Officer under sections 147 and 144 of the Income Tax Act, due to insufficient documentary evidence provided by the assessee. The Commissioner of Income Tax (Appeals) upheld this addition, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal admitted the appeal despite a delay of 117 days, attributed to the appellant's medical issues, and remanded the case back to the CIT(A) for a detailed examination of the evidence regarding the source of the cash deposit.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790439 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2018-2019
• Appeal Filed On: 25-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR LD.
• Assessee Lawyers: ROHIT GARG VIRTUAL MODE LD
• Keywords: Set aside; Principle of natural justice
• Section: 147; 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1224/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2018-19) Shri Manmohan Singh House No. 132A Model Town Extension Ludhiana, Punjab-141002 बनाम/ Vs. ITO Ward 2(1) Income Tax Office SCO 1-6, 3rd Floor, Opp. BVM, Kitchlu Nagar Ludhiana, Punjab - 141001 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AMMPS-1875-M (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Rohit Garg (CA) (Virtual Mode) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 02-12-2025 घोषणाकीतारीख /Date of Pronouncement : 02-12-2025 आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018- 19 arises out of an order of learned Commissioner of Income Tax (Appeals)-5, Ludhiana [CIT(A)] dated 28-02-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 read with section 144 of the Act on 29-03-2023. The registry has noted delay of 117 days, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the assessee. Considering the fact that the assessee faced medical issues near to relevant point of time, Printed from counselvise.com 2 I admit the appeal and proceed with adjudication of the same on merits. 2. In the assessment order, Ld. AO made addition of cash deposit of Rs.40.31 Lacs for want of any documentary evidences from the assessee. The Ld. CIT(A) dismissed the appeal for the same very reasons. Aggrieved, the assessee is in further appeal before Tribunal. The Ld. AR raised pertinent legal issues and also assailed impugned addition on merits. It has been stated that the assessee is in a position to substantiate the sources of cash deposit. The Ld. Sr. DR has pleaded for dismissal of the appeal. 3. Keeping in mind the principles of natural justice, I deem it fit to accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case forthwith. All the issues are kept open. 4. The appeals stand allowed for statistical purposes. Order pronounced on 02nd December, 2025. -Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER Dated: 02-12-2025 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF Printed from counselvise.com 3 ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "