vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk

0 ,l- lhrky{eh]U;kf;dlnL; ,oJa hjkBksMdeys'kt;UrHkkb]Z ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1243/JPR/2025 fu/kZkj.ko"kZ@Assessment Year : 2015-16 Ms. Bina Kanwar cuke The ITO A-18, Kamla Nagar, Narayanpuri Vishanwala Vs. Ward -Tonk Panchawal, Jaipur – 302 034 Tonk LFkk;hys[kk l-a@thvkbZvkj la-@PAN/GIR No.: BBFPK 3076 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Shrawan Kumar Gupta, Advocate jktLo dh vksjls@Revenue by: Shri Gaurav Awasthi, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 28/10/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 29 /10/2025 vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, J.M.

This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax, National Faceless Appeal Centre, Delhi[ for short CIT(A)] dated 24.07.2025 for the assessment year 2015-16 raising therein following grounds of appeal.

‘’1.1 The impugned order u/s 147 of the L.T. Act, 1961 dated 12.03.2023 as well as the action taken and notices u/s 147/148 or other notices are illegal, bad in law and on the facts of the case for want of jurisdiction, without proper satisfaction and approval of higher authorities and various other reasons or bared by limitation and further contrary to the real facts of the case, hence the same may kindly be quashed.

1.2 The Ld. AO has grossly erred in law as well as on the facts of the case in passing the assessment order without providing the adequate and reasonable opportunity of being heard in gross breach of law. hence the order may kindly be quashed and entire addition liable to be deleted.

1.3 The Ld. CIT(A) has grossly erred in law as well as on the facts of the case in passing the Ex parte order without providing the adequate and reasonable opportunity of being heard in gross breach of law and without considering the material on record, hence the order may kindly be quashed and entire addition liable to be deleted.

2. Rs. 74,52,000/-: The Id. AO has grossly erred in law as well as on the facts of the case in making the addition of Rs.74,52,300/- u/s 69A on account of alleged cash deposits in the bank account as unexplained money, also erred in not considering the material available on record in their true perspective and sense and the Id. CIT(A) has grossly erred in confirming the same without considering the details, submissions material available before him. Hence the addition so made by the Id. AO and confirmed by the Id. CIT(A) AO is being totally contrary to the provisions of law and facts on the record and hence same may kindly be deleted in full.

3. Rs. 17,175/-: The Id. AO has grossly erred in law as well as on the facts of the case in making the addition of Rs.17,175/- on account of interest income from bank as income from other sources, also erred in not considering the material available on record in their true perspective and sense and the Id. CIT(A) has grossly erred in confirming the same without considering the details, submissions material available before him. Hence the addition so made by the Id. AO and confirmed by the Id. CIT(A) AO is being totally contrary to the provisions of law and facts on the record and hence same may kindly be deleted in full

4. The Id. AO has also grossly erred in law as well as on the facts of the case in invoking the provisions of Sec. 11588E and charging the tax on higher rate and the Id. CIT(A) has grossly erred in confirming the same to the Id. AO without considering the details, submissions material available before him. Hence the provisions so invoked and tax charged by the Id. AO is being totally contrary to the provisions of law and facts on the record and hence the same may kindly be deleted in full

5. The Id. AO has grossly erred in law as well as on the facts of the case in charging interest u/s 234 A.B.C. The appel