NARSINGH,PILIBHIT V. INCOME TAX OFFICER-2(4), PILIBHIT

ITA 727/LKW/2025

AI Insights

The case involves an appeal by the assessee, Narsingh Vill Mandotanda, against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which upheld an addition of Rs.19,18,500 to the assessee's income for the assessment year 2015-16. This addition was initially made by the Income Tax Officer under section 147 read with section 144B of the Income Tax Act, citing unexplained cash deposits in the assessee's bank account. The assessee contested this addition, leading to the current appeal. During the appellate proceedings, additional evidences were submitted, and both parties agreed to a restoration of the issue to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831946 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 16-10-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: ABHISHEK KHANNA
• Keywords: Additional evidence
• Section: 147

Judgement Text

"I.T.A. No.727/Lkw/2025 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.727/Lkw/2025 Assessment Year:2015-16 Narsingh Vill Mandotanda Purnpur, Pilibhit-262001 PAN:ANAPN5866A Vs. Income Tax Officer-2(4), Pilibhit. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.727/Lkw/2025 has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 21/08/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1079821156(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) In this case, assessment order dated 10/03/2023 was passed under section 147 read with section 144B of the I. T. Act whereby the assessee’s total income was determined at Rs.20,44,850/- as against returned income of Rs.1,36,350/-. In the aforesaid assessment order, an addition of Rs.19,18,500/- was made on account of cash deposit in assessee’s bank account. The assessee filed appeal in the office of the learned CIT(A), which was dismissed by the learned CIT(A) vide impugned appellate order Appellant by Shri Abhishek Khanna, C.A. Respondent by Shri Amit Kumar, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.727/Lkw/2025 Assessment Year:2015-16 2 dated21/08/2025. The relevant portion of the order of the learned CIT(A) is reproduced as under: Printed from counselvise.com I.T.A. No.727/Lkw/2025 Assessment Year:2015-16 3 (B.1) The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 21/08/2025 of learned CIT(A). In the course of appellate proceedings in Income Tax Appellate Tribunal, a paper book containing the following particulars was filed from the assessee’s side: Printed from counselvise.com I.T.A. No.727/Lkw/2025 Assessment Year:2015-16 4 Printed from counselvise.com I.T.A. No.727/Lkw/2025 Assessment Year:2015-16 5 (B.2) Further, the following additional evidences were also filed from the assessee’s side during appellate proceedings in Income Tax Appellate Tribunal: (C) At the time of hearing, the learned A.R. for the assessee placed reliance on the aforesaid paper book and additional evidences referred to in foregoing paragraphs (B.1) and (B.2) of this order. He submitted that the issue in dispute regarding the aforesaid addition of Rs.19,18,500/- should be restored back to the file of the Assessing Officer to pass de novo order. The learned Sr. Departmental Representative expressed no objection to the admission of the additional evidences. He also expressed no objection to the request made by learned A.R. for the assessee, for restoring the disputed issue regarding addition of aforesaid amount of Rs.19,18,500/- to Printed from counselvise.com I.T.A. No.727/Lkw/2025 Assessment Year:2015-16 6 the file of the Assessing Officer with the direction to pass de novo assessment order, and left the matter to the discretion of the Bench. In view of the foregoing, and having regard to specific facts and circumstances of the present case, the issue in dispute regarding addition of aforesaid amount of Rs.19,18,500/- is restored back to the file of the Assessing Officer with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee and after considering all relevant materials. All the grounds of appeal are treated as disposed off in accordance with the aforesaid directions. (D) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 19/01/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:19/01/2026 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Printed from counselvise.com "