NIBEDITA PRIYADARSHINI SATAPATHY,ODISHA vs. ITO, WARD DHENKANAL, DHENKANAL
What did the Tribunal hold?
The Tribunal upheld the order of the CIT(A), stating that the assessee failed to produce any documentary evidence to satisfactorily explain the nature and source of the cash deposits, even before the Tribunal.
What were the facts?
The assessee appealed against an addition of Rs. 13,65,500/- made by the Assessing Officer on account of cash deposits in her bank account. The assessee claimed the amount was received from relatives, but failed to provide credible documentary evidence.
What were the issues?
Whether the addition made by the Assessing Officer on account of unexplained cash deposits is justified when the assessee fails to provide credible documentary evidence for the source of funds.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY
Per Bench: This is an appeal filed by the assessee against the order of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2015-16/10313875 dated 13.01.2026 for the assessment year 2016-17. 2. Shri B.R. Pattnaik, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represented on behalf of the revenue.
It was submitted by the ld. AR that the only issue in the assessee’s appeal is against the addition of Rs.13,65,500/- made by the Assessing Officer in respect of cash d
The order continues below.
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