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TMI Blog2022 (1) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... tion fees earned in cash by his wife who was joint holder of account. As evidence copy of sale deed of land and copy of bank account was filed. But we find and agree with the Ld. Counsel that these contentions were not dealt with by the Ld. CIT(A). The assessee has also contended filing the same to the AO on the web portal of the department. An affidavit to this effect, alongwith acknowledgement of filing reply on web portal was also filed to the CIT(A). Since the contentions of the assessee clearly have remained unaddressed, we are of the view that the issue of cash deposits in the bank account of the assessee needs to be reconsidered by the AO. In view of the same, we restore the issue back to the Assessing Officer with a direction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n refusing the explanation. Ground of Appeal 1.3: During the year under consideration assessee and her wife deposited cash of ₹ 386000.00 on different dates in the saving bank account and the said deposit were made out of withdrawal from same Bank Account. Amount deposited was withdrawn from assessee's disclosed bank accounts. On the facts and under the circumstances of case, CIT(Appeals) was not justified for addition. Ground of Appeal 2: Assessee and wife had accumulated savings of ₹ 2.50 lacs each at the opening at the year. On the facts and under the circumstances of case, CIT(Appeals) was not justified in refusing cash on hand of ₹ 5.00 lacs at the year begin. Ground of Appeal 3: The addition made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , treating the cash deposited in the bank account of the assessee, amounting to ₹ 10,15,000/-, as unexplained and adding the same to the total income of the assessee. 5. The assessee carried the matter in appeal before the ld. CIT(A) where he submitted in writing that reply had been filed to the Assessing Officer but had not been considered by him. The ld. CIT(A) however dismissed the appeal of the assessee stating that his explanation of the source of cash deposit was not substantiated. The relevant finding of the ld. CIT(A) at para 3.2 to 3.3 is as under:- Decision: 3.2. I have carefully considered the assessment order, facts of the case and submission of the appellant. The AO in the assessment order has noted that as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 18-12-2018, he had filed a reply on the web portal of the Income Tax Department justifying the source of the cash deposited in his bank account and had submitted a copy of the said letter to the ld. CIT(A) also, but none of the departmental officers had considered the same while dealing/adjudicating the issue. He drew our attention to the paper book filed before us pointing therefrom the explanation of the source of cash deposited and the evidences supporting the same placed therein. He referred to a copy of the sale deed evidencing sale of land by the assessee for ₹ 3,43,000/- during the year, which he stated was deposited in his bank account. He further filed a copy of the bank statement where the impugned amount was found deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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