Income Tax Appellate Tribunal - Patna
Gopi Ram Agarwal Through Legal ... vs Ito, Ward- 3 (4), Samastipur on 20 March, 2026
IN THE INCOME TAX APPELLATE TRIBUNAL
"PATNA BENCH, PATNA
VIRTUAL HEARING AT KOLKATA
Before Shri Laxmi Prasad Sahu, Accountant Member
and Shri Sonjoy Sarma, Judicial Member
I.T.A. No.368/Pat/2026
Assessment Year: 2017-18
Gopi Ram Agarwal....................................................Appellant
(Through Legal Representative
Wife Smt. Chanda Devi)
C/O Laxmi Khad Beej Bhandar,
Hasanpur Block Road, Samastipur
[PAN: ABNPA6737G]
vs.
ITO, Ward-3(4), Samastipur.......................................... Respondent
Appearances by:
Shri G.P. Tulsiyan, FCA, appeared on behalf of the appellant.
Shri Manab Adak, JCIT, appeared on behalf of the Respondent.
Date of concluding the hearing : March 18, 2026
Date of pronouncing the order : March 20, 2026
ORDER
Per Sonjoy Sarma, Judicial Member:
The present appeal filed by the assessee is directed against the order dated 12.06.2025 passed by the NFAC, Delhi u/s 250 of the Income Tax Act, 1961 (the 'Act') for the assessment year 2017-18.
2. Brief facts of the case are that, the assessee filed a return of income declaring total income of Rs.7,24,320/- for the assessment year under consideration. Subsequently, the case of the assessee was selected for scrutiny assessment followed by notices issued u/s 143(2) and u/s 142(1) of the Act. During the course of assessment proceedings, the Assessing Officer raised query inter alias regarding the sales I.T.A. No.368/Pat/2026 Gopi Ram Agarwal; AY: 2017-18 transactions made during the demonetization period. In response, the assessee furnished certain details, however, Assessing Officer was not satisfied with the submissions and made an addition of Rs.32,96,421/-. Consequently, total income of the assessee was at Rs.40,20,741/-.
3. Aggrieved by the order of the Assessing Officer, assessee preferred an appeal before the Ld. CIT(A). The assessee filed submission before the Ld. CIT(A), however, Ld. CIT(A) without adequately considering the same, sustained the additions made by the Assessing Officer.
4. Dissatisfied with the order of the Ld. CIT(A), assessee is in appeal before this Tribunal. At the time of hearing, the Ld. AR stated that assessee has duly complied with the notices issued by the Assessing Officer and furnished all necessary details. However, Assessing Officer has failed to properly appreciate evidences placed on the record, even before the Ld. CIT(A), relevant submissions were made, but the same were not duly considered by the Ld. CIT(A). He, therefore, prayed that the matter may be restored to the file of lower authorities for fresh adjudication.
5. On the other hand, the Ld. DR supported the decision of the authorities below.
6. We have heard the rival submission of the parties, and perused the materials available on record, from the record, it is evident that assessee has complied with the notices issued during the assessment proceedings, and furnished all the details. However, it appears that the evidences and submissions made by the assessee were not properly examined by the Assessing Officer, similarly before the Ld. CIT(A). The submission of the assessee was not adequately considered, in such circumstances, in the interest of justice and fair play, we are of the considered view that, the matter requires fresh examination. Accordingly, we set aside the order of 2 I.T.A. No.368/Pat/2026 Gopi Ram Agarwal; AY: 2017-18 the lower authorities, and restore the matter to the file of the Assessing Officer for fresh adjudication. The assessee is directed to furnish all necessary supporting documents to substantiate its claim and complying with the notices issued by the Assessing Officer without fail. The Assessing Officer shall examine the issue afresh and passed a reasoned order, after providing reasonable opportunity of being heard to the assessee.
7. In terms of the above, appeal of the assessee is allowed for statistical purposes.
Kolkata, the 20th March, 2026.
Sd/- Sd/-
[Laxmi Prasad Sahu] [Sonjoy Sarma]
Accountant Member Judicial Member
Dated: 20.03.2026.
DP, PS
Copy of the order forwarded to:
1. Appellant -
2. Respondent -
3. CIT(A)-
4. CIT-
5. CIT(DR)
//True copy//
By order
Assistant Registrar, Kolkata Benches
3