MUKESH,UTTAR PRADESH vs. INCOME TAX OFFICER, UTTAR PRADESH

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ITA 3224/DEL/2026Status: DisposedITAT Delhi19 August 2026AY 2012-133 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the cash deposit was justified as it originated from the sale proceeds of standing popular trees and mangoes. The addition made by the lower authorities was deleted based on substantial evidence furnished.

What were the facts?

The assessee's husband deposited Rs. 23,00,000/- cash into her bank account, which was added to her income under Section 69A. The assessee claimed this amount was from the sale of trees and mangoes to fund her daughter's marriage.

What were the issues?

Whether the cash deposit in the assessee's bank account, claimed to be from agricultural sale proceeds, was correctly added to her income. Whether sufficient evidence was considered by the lower authorities.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI

Before: MS MADHUMITA ROYShri Manoj Kumar, Sr. DR

For Appellant: Adv & Sh
For Respondent: Shri Manoj Kumar, Sr. DR
Hearing: 03/06/2026Pronounced: 19/08/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER ITA No. 3224/Del/2026 (A.Y 2012-13) Mukesh Vs Income Tax Officer Lane No-2, Teacher G-49, Court Road Colony, Saraswan Mission Compound, Dehat, Saharanpur, Saharanpur, Shahjahanpur, Uttar Pradesh (Appellant) (Respondent) PAN: ATAPM7124J Assessee by : Sh. Ratnesh Awasthi, Adv & Sh. Pradeep Sharma, Adv Revenue by: Shri Manoj Kumar, Sr. DR

Date of Hearing 03/06/2026 Date of pronouncement 19/08/2026

O R D E R PER MADHUMITA ROY, J M.: The instant appeal filed by the assessee is directed against the

order dated 07.02.2026 passed by the Ld. Commissioner of Income-

tax (Appeals) ADDL/JCIT(A)-9, Mumbai, [hereinafter referred to as the

Ld. CIT(A)/NFAC] under Section 250 of the Income Tax Act, 1961

(hereinafter referred to as ‘the Act’) arising out of the Assessment

Order dated 18.12.2019 passed by the Assessment Unit, Income-tax

Department (hereinafter referred to as ‘the ld. AO’) under Section

143(3)/147 of the Income Tax Act, 1961 (‘Act’ for short) for

Assessment Year 2012-13.

2 ITA No. 3224/Del/2026 Mukesh Vs. ITO

2.

The matter relates to cash deposit to the tune of

Rs. 23,00,000/- which was added in the hands of the Assessee under

Section 69A of the Act. In fact the said amount was deposited by the

husband of the Assessee out the sale proceeds particularly the receipt

out of sale of popular tress and mangoes in the bank account of the

Assessee in order to secure the marriage of the daughter which took

place in 2013 itself as the case of the assessee. The cash was

received in the month of April 2011 and in one stroke on 09.04.2011

the entire was deposited in the bank account of the Assessee. It

appears that all the details were not duly placed before the authorities

below and therefore, the consideration of the same has not been done

in its proper perspective. However, we also find on record that inspite

of certain evidences being furnished before the Ld. CIT(A), no remand

report was called for and unilaterally the addition was confirmed by

the Ld. CIT(A) in the hands of the Assessee.

3.

Before us the entire set of following documents were duly

furnished:

“1. Affidavit of Shri Sukhpal Singh admitting ownership of the money.

2.

Revenue records including Khasra and Khatauni establishing ownership and possession of agricultural land.

3.

Affidavits of the purchasers.

4.

Geo-tagged location and evidence showing existence of agricultural land and plantation.

3 ITA No. 3224/Del/2026 Mukesh Vs. ITO

5.

Bank records and other supporting documents.

6.

Dharam Kanta parchies/weighment slips (filed as additional evidence before this Hon'ble Tribunal) showing weight, rate, amount and receipt of sale consideration.”

4.

Examination of the substantial evidences duly placed before us

establish that the source of cash deposit made by the husband of the

assessee amounting to Rs. 23,00,000/- in the bank account on

09.04.2011 is justified as the same is admittedly out of the sale

proceeds of the standing popular trees and mangoes in the month of

March, 2011 itself. The entire addition is thus, deleted.

5.

In the result, Appeal filed by the Assessee is allowed.

Order pronounced in the open court on 19/08/2026.

Sd/- (MADHUMITA ROY) JUDICIAL MEMBER Dated: 19/08/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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