NEELIMA GAHLOT,GHAZIABAD vs. ITO WARD-1(1), FARIDABAD
आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.3092/िदʟी/2025 (िन.व. 2017-18)
Neelima Gahlot,
Legal Heir Late Shri Attar Singh Rajput,
House no. 925A, Sector-29, Faridabad,
Haryana 121008
...... अपीलाथᱮ/Appellant
PAN: ACJPR-9365-E
बनाम Vs.
Income Tax Officer, Ward-1(1),
CR Building, Faridabad, Haryana 122001
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/Appellant by : Shri Venketesh Chaurasia, Advocate
ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
31/07/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
31/07/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 28.03.2025, for Assessment Year 2017-18. 2. The solitary issue raised by the assessee in appeal is against the addition of Rs.15,14,000/- u/s. 68 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) as unexplained money deposited in bank and confirmed by the CIT(A).
3. Shri Venketesh Chaurasia, appearing on behalf of the assessee at the outset submitted that the assessee has died on 01.05.2022 (a copy of his death
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certificate is enclosed at page 12 of the paper book) at the age of 73. The present appeal has been filed through Legal Heir of deceased assessee Attar Singh Rajput.
4. The ld. Counsel submitted that the addition of Rs.15,40,000/- was made by the Assessing Officer (AO) on account of unexplained cash deposits during demonetization. The ld. Counsel further submitted that during the course of assessment, the assessee had explained before the AO that deposits in the bank account were from bank transfer and not cash deposits. Only Rs.14,000/- were deposited in cash in Post Office Saving Account on 15.11.2016. The remaining amount was deposited either through cheque or bank transfers. To support, his submissions he placed on record copy of passbooks of the saving account with Indian Bank, HDFC Bank Ltd. and Post Office. He also placed on record Indian Bank saving bank account passbook of his wife Smt. Bimla Devi where the assessee is Joint/Second Holder. He submitted that Rs.80,000/- were deposited in cash by the wife of assessee in her bank account on 19.11.2016. Thus, the cash amount deposited by the wife of assessee in her bank account cannot be added in hands of the assessee.
5. Per contra, Ms. Sudha Gupta representing the department strongly placed reliance on the assessment order and the impugned order. She prayed for dismissing appeal of the assessee.
6. Both sides heard, orders of the authorities below examined and documents furnished by the assessee considered. The addition of Rs.15,14,000/- has been made in the hands of the assessee on account of unexplained cash deposits in bank account during demonetization period. A perusal of the document furnished by the assessee reveals that out of Rs.15,14,000/- only Rs.14,000/- was deposited
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in cash by the assessee on 15.11.2016 in his Post Office Account. The remaining deposits are through bank transfers and are not in cash
7. The ld. Counsel for the assessee has also substantiated that Rs.80,000/- in cash was deposited in the bank account of wife of assessee on 19.11.2016. This fact is evident from the bank passbook placed on record at pages 10 and 11 of the paper book. In light of the documents on record, I find merit in appeal of the assessee, hence, addition of Rs.15,14,000/- is directed to be deleted.
8. In the result, impugned order is set aside and appeal of the assessee is allowed.
Order pronounced in the open court on Thur ay the 31st day of July, 2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 05/08/2025
NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
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BY ORDER,
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(Asstt.