2026 (4) TMI 1109

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....the instance of assessee pertaining to A.Y. 2012-13 is directed against the order dated 21.02.2024 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 18.12.2019 passed u/s. 144 r.w.s.147 of the Income Tax Act, 1961 (in short 'the Act'). 2. Registry has pointed out that the appeal is barred by limitation as the assessee has filed the appeal before this ....

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....107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 550 days before this Tribunal and admit the appeal for adjudication. 3. At the outset, ld. Counsel for the assessee submitted that ld.CIT(A) has given part relief by confirming the addition at Rs. 15.00 lakh as against Rs. 25.00 lakh made by the Assessing Officer. He fur....

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....ation about cash deposit of Rs. 25.00 lakh in his bank account assessment proceedings u/s.147 of the Act were carried out for A.Y. 2012-13. Assessee failed to appear before ld. Assessing Officer as a result of which addition of Rs. 25.00 lakh was made. Assessee challenged this addition before ld.CIT(A) and partly succeeded as ld.CIT(A) based on the information about sale consideration of the agric....

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....s Tribunal for the first time and they are in the nature of additional evidences. Considering the fact that the assessee is a senior citizen and retired Government servant and is also having regular income from agriculture, I am of the considered view that for the limited purpose of examining the addition of Rs. 15.00 lakh the matter deserves to be restored to the file of ld. JAO before whom the a....