TANUJA CHHATOI,CUTTACK V. ITO, WARD-2(1),CUTTACK, CUTTACK

ITA 564/CTK/2024

AI Insights

The case involves an appeal by Tanuja Chhatoi against the order of the ld. Addl./JCIT(A)-10, Mumbai, concerning the assessment year 2017-2018. The primary issue was a cash deposit of Rs.80,97,000 in the assessee's bank account, which the Assessing Officer scrutinized. The assessee, represented by Shri Ambika Prasad Mohanty, CA, argued that the transactions were related to a petrol pump operated by her husband, not directly her business of dealing in vegetables and fruits, as initially believed by the ld. JCIT(A). The revenue, represented by Shri S.C. Mohanty, Sr. DR, supported the original assessment. The Tribunal found that the matter was not adequately represented at the lower levels and thus restored the case to the Assessing Officer for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47128 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: AMBIKA PRASAD MOHANTY

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.564/CTK/2024 (नििाारण वर्ा / Assessment Year : 2017-2018) Tanuja Chhatoi, Balabhadrapur, Chhatra Bazar, Arunodaya Market, Cuttack Vs ITO, Ward-2(1), Cuttack PAN No. :AFJPC 8959 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Ambika Prasad Mohanty, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty,Sr. DR सुनवाई की तारीख / Date of Hearing : 09/04/2025 घोषणा की तारीख/Date of Pronouncement : 09/04/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-10, Mumbai, dated 28.11.2024, passed in ITBA/APLS/S/250/2024-25/1070708372(1) for the assessment year 2017- 2018. 2. Shri Ambika Prasad Mohanty, ld AR appeared for the assessee. Shri S.C.Mohanty,ld Sr DR represented on behalf of the revenue. 3. It was submitted by ld AR that there was cash deposit of Rs.80,97,000/- in the bank account of the assessee as mentioned by the Assessing Officer. It was the submission that the assessee is a lady and had not cooperated in the assessment proceedings. Before the first appellate authority, the assessee had made submissions. The ld. JCIT(A) ITA No.564/CTK/2024 2 had held that the assessee is dealing in vegetables and fruits products and has disbelieved the transaction. It was the submission that these transactions were effectively had been in regard to the petrol pump operated by the assessee’s husband. It was the submissions that the details have not been produced properly before the ld AO and ld CIT(A). It was the submission that the assessee may be granted an opportunity to explain the issue before the Assessing Officer. 4. In reply, ld Sr DR vehemently supported the order of the Assessing Officer ad that of the ld JCIT(A). It was the submission that there is no debit in the bank account of the assessee. 5. We have considered the rival submissions. As it is submitted by ld AR that there has been mistake in the representation of the matter before the ld AO and ld CIT(A) in respect of the facts of assessee’s case, therefore, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication afresh after granting the assessee adequate opportunity to substantiate its case. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/04/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 09/04/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.564/CTK/2024 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "