Manju Agarwal vs. Income Tax Officer, Ward-1(2), Gwalior

Parties Involved

Facts Summary

The appeal in ITA No. 16/AGR/2025 for AY 2017-18 arises from the order of the National Faceless Appeal Centre (NFAC), Delhi against the order of assessment passed by the Assessing Officer, ITO, Ward-1(2), Gwalior. The assessee, Manju Agarwal, has raised several grounds of appeal, primarily challenging the addition of unexplained money and the denial of a personal hearing. The Learned Assessing Officer observed that there were abnormal cash deposits in the bank account during the year, including during the demonetization period, and treated the same as unexplained money. The assessee argued that the transactions linked with the old PAN were considered in the return filed with the new PAN.…

Legal Issues

• 1. Erroneous addition of unexplained money by the authorities
• 2. Failure to consider income tax return filed with a different PAN
• 3. Denial of reasonable opportunity for personal hearing

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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