SAVINA GUPTA,GURGAON vs. ITO WARD 4(2), GURGAON
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2010-11, arises against the Addl./JCIT(A), Jodhpur’s DIN & order No.
ITBA/APL/S/250/2024-25/1071954363(1) dated 07.01.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961
(in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that both the learned lower authorities have added the assessee’s cash deposits made in her bank account amounting to Rs.8,00,883/-, as unexplained, in the course of assessment framed on 17.10.2017 and upheld in the lower appellate discussion. Savina Gupta 2 4. Both the learned representatives vehemently reiterate their respective stands against and in support of the impugned addition. The fact however remains that once the assessee has proved herself to be a duly qualified computer teacher, possibility of past cash accumulations and income from teaching etc. could not be altogether ruled out going by her socio economic status which is not appropriately considered by both the learned lower authorities. It is thus deemed appropriate in the larger interest of justice that a lump sum addition of Rs.2,00,000/- only would be just and proper with a rider that the same shall not be as a precedent. The assessee gets relief of Rs.6,00,883/- in other words. Necessary computation shall follow as per law.
This assessee’s appeal is partly allowed. Order Pronounced in the Open Court on 27/05/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 27/05/2025
*Subodh Kumar, Sr. PS*