ABHEY SINGH,GURGAON vs. INCOME TAX OFFICER WARD 1(1), GURGAON, GURGAON

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ITA 6764/DEL/2026Status: DisposedITAT Delhi23 September 2026AY 2011-122 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal accepted the assessee's explanation, noting that the cash deposit originated from his sister. Since gifts from relatives are exempt under Section 56 of the Act, the addition of Rs. 20 lakhs was deleted.

What were the facts?

The assessee's bank account received a cash deposit of Rs. 20 lakhs, which the lower authorities treated as unexplained income. The assessee contended that the cash was received from his sister, who withdrew it from her bank account and deposited it into his on the same day.

What were the issues?

The key issue was whether the assessee could explain the source of the Rs. 20 lakhs cash deposit in his bank account, specifically claiming it as a gift from a relative exempt under Section 56.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 56

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: SMC BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA 6764/DEL/2026 (िनधा�रण वष�/Assessment Year: 2011-12) ABHEY SINGH INCOME TAX OFFICER WARD 1(1), GURGAON VILLAGE JUROLA, P O PATLI STATION, GURGAON, GURGAON- UDYOG VIHAR, UDYOG 122506, HARYANA Vs. MINAR, HSIIDC BUILDING, GURGAON GURGAON-122001, HARYANA अपीलाथ� /Appellant ��थ�/ Respondent

Permanent Account Number of Assessee: DBMPS6864J

अपीलाथ� �ारा/Appellant represented by: Sh. R.K. Phalsawal, Adv & Sh. J.B. Saini, Adv ��थ� �ारा/Respondent represented by: Sh. Manoj Kumar, Sr. DR

सुनवाई की तारीख / Date of conclusion of hearing: 05-Aug-2026 घोषणा की तारीख / Date of pronouncement: 05-Aug-2026 आदेश / ORDER PER SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [for short, ‘CIT(A)/NFAC’], Delhi’s, DIN and order no. ITBA/NFAC/S/250/2024-25/1071626212(1) dated 28.12.2024 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. For the reasons stated in the assessee’s condonation averments, delay of 476 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 1

ITA 6764/DEL/2026 ABHEY SINGH

3.

It transpires during the course of hearing that the assessee/appellant raises his sole substantive grievance directed against both the learned lower authorities’ decision and lower appellate findings treating these cash deposits amounting to Rs. 20 lakhs as unexplained which forms the sole subject matter of the tribunal’s apt adjudication herein.

4.

That being the case, both the parties vehemently reiterate their respective stands against and in support of the impugned addition. The assessee more particularly invites the tribunal’s attention to pages 16 to 17 of the paperbook in the case record that both he himself and his sister namely Dhanvanti had maintained their as many bank accounts with M/s Gurgaon Gramin Bank, Jamalpur Chowk, Distt-Gurgaon in the relevant previous year. And that his sister had withdrawn cash of Rs. 20 lakhs on 12.10.2010 which stood deposited in his bank account in entirety on the very day. It has made clear that both these bank statements to this effect form part of the case records. This tribunal, therefore, finds merit in the assessee’s case that his impugned cash deposits of Rs. 20 lakhs came from his sister covered in the exempt category of “relatives” u/s 56 of the Act. The impugned addition is hereby deleted therefore.

5.

This assessee’s appeal is allowed. Order pronounced in the open court on 5th August, 2026.

Sd/- SATBEER SINGH GODARA JUDICIAL MEMBER New Delhi Dated: 23.09.2026 Pooja Mittal Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR

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