ITA No. 898/Del/2020 is a pivotal case involving taxpayer Raj Kumari from Sonepat and the Income Tax Officer (ITO) Ward-5, Sonepat. The case pertains to the assessment year 2011-12, challenging the additions made by the ITO regarding unexplained cash deposits in the taxpayer’s account.
The appeal arises from the decision of the Commissioner of Income Tax (Appeals)-Rohtak, who upheld the Income Tax Officer’s assessment. The core of the dispute revolves around cash deposits totaling Rs.12,74,884, which were treated as income from undisclosed sources by the ITO, despite claims from the appellant that these were from agricultural income.
Raj Kumari’s legal representation argued that the deposits were derived from the sale of agricultural products from her land spanning 9 acres. However, initial evidences were not furnished timely, leading to the initial adverse ruling.
The Income Tax Appellate Tribunal, led by Sh. Anil Chaturvedi, decided to remand the case back to the ITO for further examination in light of new evidences, specifically J Forms that document the sale of agricultural produce. This move highlights the importance of substantiating claims with adequate proofs in tax litigations.
The case underscores the complexities of tax law where documentation plays a critical role in the resolution of disputes. The final outcome will hinge on the re-evaluation of these newly submitted evidences.
Detailed Analysis of ITA No. 898/Del/2020: Raj Kumari vs. ITO Ward-5, Sonepat for AY 2011-12
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