NAVAB KHAN,G.B. NAGAR V. ITO WARD-2(3), NOIDA

ITA 3439/DEL/2025

AI Insights

The case involves Navab Khan, the appellant, who contested an addition of Rs. 17,30,000 to his income, which was treated as unexplained cash deposit by the Income Tax Officer (ITO). The addition was initially confirmed by the Commissioner of Income Tax (Appeals) in a partly allowed appeal. The appellant argued that the cash deposited was from withdrawals of his bank account, a claim he failed to substantiate at earlier stages due to the absence of a bank statement. In the Tribunal, the appellant presented the bank statement, leading to the remand of the issue to the A.O. for re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777313 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2025
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 26-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Assessee Lawyers: R. S. MISHRA; ANAND
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"1 ITA No.3439/Del/2025 Navab Khan Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3439/Del/2025 (A.Y. 2012-13) Navab Khan Mohalla Prempuri, Dankapur Dist G. B. Nagar, Uttar Pradesh PAN: CBJPK1626G Vs ITO Ward 2(3), Room No. 405, 4th Floor, A-2D, Aayakar Bhawan, Sector -24 Noida Uttar Pradesh Appellant Respondent Assessee by Sh.R. S. Mishra, Adv, Sh. Anand Mishra & Mohd. Umar Saifi, Adv Revenue by Sh. Dheeraj Kumar Jain, Sr. DR Date of Hearing 03/09/2025 Date of Pronouncement 19/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 17/03/2025 for the Assessment Year 2012-13. 2. An assessment order came to be passed on 16/12/2019 u/s 144/147 of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 17/03/2025 partly allowed the partial addition wherein confirmed the addition of Rs. 17,30,000/- made by the A.O. on account of cash deposit. The Ld. CIT(A) Printed from counselvise.com 2 ITA No.3439/Del/2025 Navab Khan Vs. ITO confirmed the said addition vide order dated 17/03/2025 on the ground that the Assessee has not produced the bank statement in support of the claim of the Assessee that the Assessee has re- deposited the said cash of Rs. 17,30,000/- out of the cash withdrawals from the bank. As against the order of the Ld. CIT(A) dated 17/03/2025, the Assessee preferred the present Appeal. 3. The Ld. Counsel for the Assessee submitted that the Assessee could not file the bank statement before the Lower Authorities in order to prove the fact that Assessee has re-deposited the said cash of Rs. 17,30,000/- out of the cash withdrawals from the bank. However, now the Assessee has produced the bank statement in support of his claim, therefore, sought for deletion of the additions sustained by the Assessee. 4. Per contra, the Ld. Department's Representative submitted that the since the Assessee has not produced cogent documents in support of his claim, the Ld. CIT(A) has rightly sustained the addition which requires no interference in the hands of the Tribunal. 5. We have heard both the parties and perused the material available on record. The only reason for sustaining the addition by the Assessee that the Assessee has not produced the bank statement in support of Assessee’s claim that the Assessee has re-deposited the Printed from counselvise.com 3 ITA No.3439/Del/2025 Navab Khan Vs. ITO said cash of Rs. 17,30,000/- out of the cash withdrawals from the bank. Now, the Assessee has produced the bank statement before us in support of Assessee’s claim. Since, the said statement of bank account was not produced before the Lower Authorities,we direct the Assessee to produce the same before the A.O. and A.O. is hereby directed to consider the bank statement and adjudicate the claim of the Assessee that the said cash deposit of Rs. 17,30,000/- is out of the cash withdrawals from the Assessee’s bank account. Accordingly, we set aside the order impugned and remand the issue to the file of the A.O. to adjudicate the above issue afresh within a period of six months from the date of service of this order. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. 6. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 19th September, 2025 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 19 .09.2025 R.N, Sr.P.S* Printed from counselvise.com 4 ITA No.3439/Del/2025 Navab Khan Vs. ITO Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "