Ganga Sagar Vs DDIT/ADIT (ITAT Lucknow)
69A Dispute Reopened- Agriculture Claim Needs Cultivation Evidence: CIT(A) Order Partly Remanded
Assessee challenged the sustenance of Rs.1,20,000/- added by AO u/s 69A towards alleged unexplained cash deposit. AO had earlier completed reassessment u/s 147 r.w.s. 144C(3) making additions of Rs.5,68,000/- & Rs.1,20,000/-.
CIT(A) deleted the larger addition but upheld Rs.1,20,000/- on the ground that Assessee produced only Khatauni showing ownership & did not furnish Khasra, evidence of cultivation, mandi receipts, sale confirmations or agricultural expense records.
Before Tribunal, Assessee submitted that CIT(A) erred in treating Khatauni as insufficient & requested opportunity to submit Khasra & supporting documents. Tribunal held that since CIT(A) himself noted absence of material like Khasra, sale evidence & vouchers, the matter requires fresh examination. Accordingly, the issue relating to Rs.1,20,000/- was restored to CIT(A) with direction to consider Khasra & other agricultural evidence after providing reasonable opportunity. Appeal was thus allowed for statistical purpose.
FULL TEXT OF THE ORDER OF ITAT LUCKNOW
This appeal vide I.T.A. No.630/Lkw/2025 has been filed by the assessee for assessment year 2015-16 against the impugned appellate order dated 29/04/2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1075872443(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
2. The facts of the case, in brief, are that the Assessing Officer completed the assessment and passed assessment order on 25/05/2023 under section 147 read with section 144C(3) of the I.T. Act by making addition of Rs.5,68,000/- and Rs.1,20,000/- on account of unexplained cash deposit under section 69A of the I.T. Act. Aggrieved with the order dated 25/05/2023, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) vide impugned appellate order dated 29/04/2025 has deleted the addition of Rs.5,68,000/- and upheld the addition of Rs.1,20,000/-. Now the assessee is in appeal before the Income Tax Appellate Tribunal against the sustenance of addition of Rs.1,20,000/-.
