SHADI LAL TICKOO,SARKANLIGUND, ANANTNAG V. CIT(APPEALS), NFAC DELHI

ITA 318/ASR/2023

AI Insights

This case involves an appeal by Shadi Lal Tickoo against the order of the ld. CIT (A), NFAC, Delhi, which was based on the order of the AO, Ward, Anantnag. The primary contention revolves around the assessee's claim that the cash deposited in his bank account during the demonetisation period was his and his deceased father's lifelong savings. The AO had initially assessed the income under section 144 of the Act, considering the non-compliance of the assessee in responding to notices. The CIT(A) provided partial relief based on CBDT instruction No. 3/2017, but sustained the majority of the additions. The tribunal, after considering the circumstances and the lack of appearance or evidence from the assessee, decided to remand the case for further examination and evidence submission.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784358 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 04-11-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS
• Keywords: Opportunity of being heard
• Section: 144; 142(1)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Hybrid Hearing) I.T.A. No. 318/Asr/2023 Assessment Year: 2017-18 Shadi Lal Tickoo, Sarkanligund, Anangnag, Jammu & Kashmir. [PAN:-AKVPT6447K] (Appellant) Vs. ITO, Ward, Anantnag. (Respondent) Appellant by None Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 10.09.2025 Date of Pronouncement 14.11.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Act, 1961 vide order dated 16.10.2023 which has emanated from the order of AO, Ward, Anantnag, passed u/s 144 of the Act, vide order dated 19.12.2019. 2. The assessee has taken two grounds of appeal in Form No. 36 one being denial of opportunity in presenting the evidence before the ld. First appellate authority and secondly, he has raised issue relating to refusal of the AO to accept that the cash that has been deposited in the bank account, was the life long savings of his father who has expired and also his personal savings. Printed from counselvise.com ITA No.318/Asr/2023 A.Y. 2017-18 2 3. Brief facts emerging from record are that the assessee has deposited an amount of Rs.10 lakhs (Ten lakhs) in his bank account with SBI ( A/c No. xxxxxxxx76237) during the demonetisation period and in absence of any return being filed by the assessee, proceedings were initiated by the AO vide notice u/s 142(1) dated 09.03.2018 calling for return. However, in absence of any response from the assessee to the notices issued by the department and on account of total non-compliance on the part of the assessee to subsequent notices and letters issued by the AO, the assessment has been completed u/s 144 on a total income of Rs.10,02,165/- (which include Rs.10 lakhs u/s 69A being the cash deposited during the demonetisation period plus an amount of Rs.2,165/- being business profits of the assessee). 4. The matter was carried in appeal and the ld. First appellate authority allowed part relief to the assessee by admitting that the assessee should be entitled to a relief to 2.5 lakhs on the basis of CBDT instruction No. 3/2017 dated 21.02.2017 on the ground that the assessee is entitled to the minimum benefit for the purpose of deposit of SBN notes in bank and the balance additions were sustained. 5. There has not been any appearance by the assessee or his AR before the tribunal and no adjournment application has been filed. 6. Considering the facts on record, we proceed to dispose of this appeal on merits of the case, after hearing the ld. DR. 7. It is seen from the records that the assessee has submitted an explanation before the ld. First appellate authority that he is an Ayurvedic Practitioner (Hakeem) Printed from counselvise.com ITA No.318/Asr/2023 A.Y. 2017-18 3 and his father who has already expired (late) Some Nath Tickoo also an Ayurvedic Practitioner. He further submitted that savings of his late father and his personal savings, which were saved over the years at home has been in cash has been deposited in bank during the period of demonetisation on 10th and 11th November, 2016. 7.1 It was further stated that his late father has never filed his Income Tax Return and was not even a PAN holder. However he has not submitted any copy of death certificate of his father and it is not known, as to when his father has expired, and it is not ascertainable whether the assessee has any other family members with income earning sources, and no evidence of AYURVEDIC PRACTICE has been furnished before us. 7.2 It is also observed by us that in his submission filed before the ld. CIT(A), he has categorically stated that if required further documentary evidences and information will be furnished by him to substantiate his claim and for that a further opportunity should be allowed. But it is seen that inspite of giving one more opportunity no further documentary evidence has been filed explaining the cash deposit in bank during the demonetisation period. 7.3 However, considering the fact that the ld. First appellate authority has allowed the benefit of Rs.2.5 lakhs to the assessee the balance amount of Rs.7.5 lakhs still remains as taxable u/s 69A of the Act. Printed from counselvise.com ITA No.318/Asr/2023 A.Y. 2017-18 4 7.4 Considering the entire factual circumstances we find that it will serve the interest of justice if one more opportunity is allowed to the assessee to explain his case, with documentary evidences before the ld. First appellate authority. We remand the matter back to the file of the ld. CIT(A) with direction to the assessee to furnish all documentary evidences including death certificate of his father and all evidences in support of his contention of his Ayurvedic Practice. The assessee shall be allowed a reasonable opportunity of being heard. 8. We have not expressed any opinion on merits and all issues are left open. 9. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 14.11.2025 under Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (UDAYAN DASGUPTA) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order Printed from counselvise.com ITA No.318/Asr/2023 A.Y. 2017-18 5 Printed from counselvise.com "