KAISAR HAYAT,SAMBHAL vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1069100856(1) dated 25.09.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
Coming to the sole substantive issue raised in the assessee’s instant appeal that both the learned lower authorities have erred in law and on facts in treating her investment in immovable property made on 13.03.2013 as unexplained, it is noticed that she had claimed three related parties namely, Kausar Hayat, Neelofer and Rashid who had contributed Rs.7,00,000/-, Rs.5,00,000/- and Rs.2,00,000/-; Kaisar Hayat 2 respectively, totaling to Rs.14,00,000/- which was duly supported by their respective regular Income Tax Returns and the contribution received via banking channel. It is made clear that all the said cogent supportive evidence duly forms part of the paper book in the instant case file. That being the case, the tribunal finds no reason to sustain the impugned addition of Rs.14,00,000/- which is hereby directed to be deleted in very terms.
Learned counsel fairly submits that the assessee no more wishes to challenge the CIT(A)’s action confirming the self- contribution addition of Rs.1,87,000/-. Confirmed accordingly.
No other ground or arguments has been pressed before us.
This assessee’s appeal is partly allowed. Order Pronounced in the Open Court on 02/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 02/06/2025
*Subodh Kumar, Sr. PS*