RESHAM KAUR ANGAR,DELHI vs. INCOME TAX OFFICER, WARD 66(5), DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2011-12 Resham Kaur Angar, 3260, 3rd Floor, Ranjeet Nagar, South Patel Nagar, Pusa Side, New Delhi Vs. Income Tax Officer, Ward-66(5), New Delhi PAN: AFOPA4626D (Appellant)
This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1060261317(1), dated
30.01.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2. Delay of 409 days in filing the assessee’s instant appeal is condoned in the larger interest of justice as well as in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167
ITR 471 (SC).
Assessee by Sh. Sanjay Gupta, CA
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
22.07.2025
Date of pronouncement
22.07.2025
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It is noticed during the course of hearing that both the learned lower authorities have treated the assessee’s alleged cash deposits of Rs.14.08 lakhs made in her joint account maintained with M/s. Ahmed Nagar Merchant’s Co-operative Bank Ltd., Ahmed Nagar, as unexplained under section 68 of the Act, in assessment order dated 13th December, 2018 and upheld in the lower appellate discussion. 4. That being the case, the learned counsel representing the assessee has filed a copy of the assessment order dated 19.12.2018 in the name of the assessee’s father, Sh. Gandhi Rahul Ashok, examining the very issue of cash deposits in the same joint bank account and treating it as duly explained. That being the clinching case, the tribunal hereby sees no merit in the impugned unexplained cash credits addition made in the assessee’s hands since already explained in case of her father. The same is directed to be deleted. 5. This assessee’s appeal is allowed. Order pronounced in the open court on 22nd July, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 22nd July, 2025. RK/-