SHODAN SINGH,GHAZIABAD V. ITO,WARD-2(2)(3), GHAZIABAD

ITA 1908/DEL/2024

AI Insights

The case involves Shodan Singh, an ex-serviceman and cattle farmer, who appealed against the order of the Commissioner of Income Tax (Appeals) confirming the addition of Rs.18,36,000 to his income for the assessment year 2017-18. The addition was made on account of unexplained cash deposits in his bank account, which were purportedly from the sale of cattle, agricultural produce, and popular trees. The Assessing Officer and the CIT(A) rejected the assessee's explanations due to lack of substantiating evidence. The Tribunal, after reviewing the submissions and the records, upheld the CIT(A)'s decision, dismissing the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298842 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Section: 143(3)

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एस एम सी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1908/िदʟी/2024 (िन.व. 2017-18) ITA No.1908/DEL/2024 (A.Y.2017-18) Shodan Singh, H.No. 7, Radhey Enclave, Govind Puri, Modinagar, Ghaziabad, UP 201201 PAN: BFWPS-4479-D ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward 2(2)(3), Ghaziabad, UP 201201 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : None ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 14/01/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 09/04/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 27.02.2024, for assessment year 2017-18. 2. The assessee in appeal has assailed the addition of Rs.18,36,000/- on account of unexplained cash deposits in bank account of the assessee and confirmed by the CIT(A). The brief facts of the case as emanating from records are: The assessee is an ex-service man. After suffering physical disability on account of injuries during Kargil War, the assessee was discharged from Military Service in 2002. Thereafter, 2 ITA No.1908/Del/2024 (AY 2017-18) the assessee started cattle farming and dairy business. The assessee also carried out some agricultural activity. During the period relevant to assessment year under appeal, the assessee had deposited cash in his bank account maintained with Canara Bank, Mohiuddinpur District Meerut on various dates aggregating to Rs.18,36,000/-. The cash was purportedly deposited before the period of demonetization. During assessment proceedings, the assessee explained before the Assessing Officer (AO) source of cash deposit, viz. from sale of cattle, agricultural produce and sale of popular trees. Since, the assessee failed to substantiate his contentions before the AO, the AO rejected submissions of the assessee and made addition of entire cash deposits in the bank account during the relevant period. Aggrieved by the assessment order dated 28.12.2019 passed u/s. 143(3) of the Income Tax Act,1961(hereinafter referred to as ‘the Act’), the assessee filed appeal before the CIT(A). The CIT(A) after considering submissions of the assessee rejected the same and confirmed the additions made in assessment order. Hence, present appeal by the assessee. 3. Shri Sanjay Kumar, representing the department submits that the assessee has failed to substantiate source of cash deposits in bank account of the assessee. Neither the assessee furnished any receipt to substantiate sale of agricultural produce nor any receipt was furnished by the assessee to show sale of cattle. Hence, addition of Rs.18,36,000/- was confirmed by the CIT(A). 4. Submissions made by ld. DR heard, orders of the authorities below examined. The contention of the assessee is that cash deposits amounting to Rs.18,36,000/- on various dates during Financial Year 2017-18 are from sale of livestock/cattle, sale of agricultural produce, sale of popular tress and dairy 3 ITA No.1908/Del/2024 (AY 2017-18) business. However, no documentary evidences were produced before the authorities below or before the Tribunal. In the absence of any cogent material to support the contentions, I find no reason to interfere with the findings of the CIT(A). 5. Hence, impugned order is upheld and appeal of the assessee is dismissed being devoid of any merit. Order pronounced in the open court on Wednesday the 09th day April, 2025. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 09.04.2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "