VIJAY SINGH,VILLAGE AHMEDPUR CHAUROLI vs. WARD 2(5) NOIDA, NOIDA
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1071946913(1) dated 07.01.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Coming to the assessee’s sole substantive grievance canvassed in the instant appeal challenging both the learned lower authorities’ action treating his cash deposits of Rs.13,45,000/- as unexplained, it transpires during the course of hearing that not only he is prima facie found to be owning agricultural lands but also learned counsel’s states that he has Vijay Singh
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been carrying out other allied activities of sale of milk etc. as well.
Faced with this situation and keeping in mind the assessee’s above socio economic status, the tribunal hereby deems it appropriate in the larger interest of justice to restrict the impugned addition of Rs.13,45,000/- to a lump sum figure of Rs.6,00,000/- only with a rider that the same shall not be treated as a precedent. The assessee gets relief of Rs.7,00,000/- in other words in these peculiar facts and circumstances.
No other ground or argument has been placed.
This assessee’s appeal is partly allowed. Order Pronounced in the Open Court on 25/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 25/06/2025
*Subodh Kumar, Sr. PS*