SAVINA GUPTA,GURGAON vs. ITO WARD 4(2), GURGAON

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ITA 1423/DEL/2025Status: DisposedITAT Delhi27 May 2025AY 2010-11Bench: Sh. Satbeer Singh Godara (Judicial Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that while the explanation for the full amount might not be entirely satisfactory, the assessee's status as a qualified computer teacher and socio-economic background suggest some income from teaching and past accumulations are plausible. A lump sum addition of Rs.2,00,000/- was deemed just and proper, with the rider that it should not be a precedent.

What were the facts?

The assessee's appeal for AY 2010-11 concerns cash deposits of Rs.8,00,883/- in her bank account, which were added as unexplained by the lower authorities. The assessee claimed these were from past cash accumulations and teaching income.

What were the issues?

Whether the addition of unexplained cash deposits in the bank account was justified, considering the assessee's profession and socio-economic status.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 27.05.2025Pronounced: 27.05.2025

Asstt. Year : 2010-11 Savina Gupta, Vs Income Tax Officer, Float no. D1/102, Tulip Petal, Ward-4(2), Sector-89, Gurgaon, Gurgaon, Haryana-122505 Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AKNPG9902G Assessee by: Sh. Dilip Gupta, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.05.2025 Date of Pronouncement: 27.05.2025 ORDER

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”).

2.

Heard both the parties at length. Case file perused.

3.

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 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.

5.

This assessee’s appeal is partly allowed. Order Pronounced in the Open Court on 27/05/2025.

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