IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH (SMC), AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 170/Agr/2026 Assessment Year: 2022-23 Ashok Thakur Vs. Income Tax Officer Fatehpur Road Shovpuri, Ashok Nagar.

Shivpur (MP)-473551. PAN : ADMPT2877P (Appellant) (Respondent)

Assessee by Sh. Rajendra Sharma, Adv., Manuj Sharma, Adv.

Department by Sh. Harsh Siddharth Gautam, Sr. DR (Physical hearing)

Date of hearing 22.04.2026 Date of pronouncement 24.04.2026 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 05.02.2026 for the Assessment Year 2022-

23.

2. Brief fact of the case are that the assessee has filed his return of income for the above assessment year, declaring the total income at Rs. 5,29,980/-. The case was selected for scrutiny through CAAS on the ground "large cash deposit in bank account and assessee has also purchased/sold one or more properties during the year. During the course of assessment proceeding, assessee was asked to furnish the source of cash deposit