RAM BHAJAN GURJAR,SAWAI MADHOPUR V. ITO, WD-1, SAWAIMADHOPUR

ITA 1020/JPR/2025

AI Insights

The case involves Ram Bhajan Gurjar, the appellant, who appealed against the order of the Learned CIT(A) dated 30.06.2025, which upheld the additions made by the Assessing Officer in the assessment year 2013-14. The appellant challenged the assessment order dated 06.12.2018, which included additions based on cash deposits claimed to be used for a Mahayagya. The appellant argued that these deposits were sourced from donations. The tribunal considered the new documents and affidavits submitted by the appellant, which were not presented at earlier stages, and decided that these documents required verification by the Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781582 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 11-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANITA RINES H
• Assessee Lawyers: ANOOP BHATIA
• Keywords: Additional evidence

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR Jh xxu Xkks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1020/JP/2025 fu/kZkj.k o\"kZ@AssessmentYear : 2013-14 Ram Bhajan Gurjar Village-Bhedola, Tehsil-Chouth Ka Barwara, Swai Madhopur. cuke Vs. The ITO, Ward-1, Sawai Madhpur. LFkk;h ys[kk la-@thvkbZvkjla-@PAN/GIR No.: AUFPG8836P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Anoop Bhatia, CA; jktLo dh vksj ls@Revenue by: Mrs. Anita Rinesh, JCIT-DR. lquokbZ dh rkjh[k@Date of Hearing : 29 /09/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 29 /09/2025 PER: NARINDER KUMAR, JUDICIAL MEMBER Assessee-appellant has preferred this appeal, feeling dissatisfied with the order dated 30.06.2025, passed by Learned CIT(A), relating to the assessment year 2013-14, whereby his appeal challenging the assessment order dated 06.12.2018, has been dismissed, and the two additions, made by the Assessing Officer have been upheld. 2. Arguments heard. File perused. Printed from counselvise.com ITA No. 1020/JPR/2025 Ram Bhajan Gurjar, Sawai Madhopur 2 3. It may be mentioned here that available in the appeal file is an application dated 16.07.2025 under the signature of Authorized Representative of the appellant, with the prayer that revised grounds of appeal may be taken on record. As alleged therein, certain clerical errors crept in the grounds of appeal which findmention in para 10 of Form 36. Ld. AR for the appellant has not been able to explain before us as to why this application came to be filed, and as to which errors had crept in the grounds of appeal. So, we proceed to dispose of the appeal on the grounds of appeal put forth in Form No.36. 4. Today, Ld. AR for the appellant has submitted an application to place on record copies of certain documents, including two affidavits in support of the claim of the appellant regarding cash deposits in his bank account. Ld. AR admits that said affidavits were not submitted before the authorities below. Ld. AR for the appellant has also submitted copies of some other documents stating that the same are also relevant for adjudication of the issues involved. 5. As regards the issue of cash deposits by the appellant, claim of the appellant is that same was deposited to perform a Mahayagya. Printed from counselvise.com ITA No. 1020/JPR/2025 Ram Bhajan Gurjar, Sawai Madhopur 3 As regards source of said huge cash deposits, claim of the appellant is that donations were the source. In this regard, Learned AR for the appellant has drawn our attention to the Paper book submitted alongwith the above-mentioned application seeking permission to produce the same, while presenting that additional evidence could not be earlier submitted. 6. All relevant documents were required to be produced before the Assessing Officer. We have seen the documents sought to be filed at this stage. Without verification, these cannot be relied on. So, these would require verification by the Assessing Officer. Therefore, the matter needs to be restored to the files of Assessing Officer for effective adjudication of the issue, on which additional documents are sought to be filed by the appellant. 7. In the given facts and circumstances, we deem it a fit case to remand the matter to the Assessing Officer for effective adjudication of the issue, on which additional documents are sought to be filed by the appellant. Learned DR for the department has no objection in this regard. Printed from counselvise.com ITA No. 1020/JPR/2025 Ram Bhajan Gurjar, Sawai Madhopur 4 8. In view of the above discussion, this appeal is disposed of, for statistical purpose, and the matter is remanded to the Assessing Officer for afresh decision, after providing reasonable of being heard to the assessee. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 29/09/2025. ¼xxu xks;y½ ¼ujsUnzdqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:-29/09/2025 *Santosh vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Ram Bhajan Gurjar, Sawai Madhopur. 2. izR;FkhZ@ The Respondent- ITO, Ward-1, Sawai Madhopur. 3. vk;djvk;qDr@The ld. CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File ITA No. 1020/JPR/2025) vkns'kkuqlkj@ By order, lgk;diathdkj@Asstt. Registrar Printed from counselvise.com "