RESHAM KAUR ANGAR,DELHI vs. INCOME TAX OFFICER, WARD 66(5), DELHI

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ITA 3187/DEL/2025Status: DisposedITAT Delhi22 July 2025AY 2011-123 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the cash deposits of Rs. 14.08 lakhs made in the assessee's joint bank account were not to be treated as unexplained under section 68 of the Act. The reasoning was based on the fact that an assessment order for the same assessment year and concerning the same joint bank account had already been passed in the name of the assessee's father, Sh. Gandhi Rahul Ashok, wherein these very cash deposits were examined and treated as duly explained. The Tribunal found this to be a clinching case, indicating that the addition made in the assessee's hands was without merit as the deposits were already explained in the hands of her father. Consequently, the Tribunal directed the deletion of the addition. The issue of delay in filing the appeal was condoned in the larger interest of justice, relying on the Supreme Court's decision in Collector, Land & Acquisition vs. Mst. Katiji & Others.

What were the facts?

The assessee, Resham Kaur Angar, filed an appeal for Assessment Year 2011-12 against an order passed by the CIT(A)/NFAC, Delhi. This order was a consequence of proceedings under section 147 read with section 144 of the Income-tax Act, 1961. The core of the dispute involved cash deposits totaling Rs. 14.08 lakhs made in a joint bank account maintained by the assessee. Both the Assessing Officer and the CIT(A)/NFAC had treated these deposits as unexplained under section 68 of the Act. The assessee's appeal was filed with a delay of 409 days, which was condoned by the Tribunal.

What were the issues?

1. Whether the cash deposits of Rs. 14.08 lakhs made in the assessee's joint bank account are to be treated as unexplained under section 68 of the Income-tax Act, 1961, warranting addition to the assessee's income. Assessee's Contention: The assessee argued that the cash deposits, which were treated as unexplained by the lower authorities, were already explained in the assessment order passed in the name of her father, Sh. Gandhi Rahul Ashok, concerning the same joint bank account. The assessee relied on the assessment order of her father as evidence that the deposits were duly explained. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. It only states that both lower authorities treated the deposits as unexplained.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 22.07.2025Pronounced: 22.07.2025

Assessment Year: 2011-12 Vs. Income Tax Officer, Resham Kaur Angar, 3260, 3rd Floor, Ranjeet Ward-66(5), Nagar, South Patel Nagar, New Delhi Pusa Side, New Delhi PAN: AFOPA4626D (Appellant) (Respondent) 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 ORDER 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).

3.

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.

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