BEENA YADAV,SOUTH WEST DELHI vs. INCOME TAX OFFICE, CIVIC CENTRE

ITA 2604/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2012-132 pages

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 02.07.2026Pronounced: 02.07.2026

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081612051(1), dated 09.10.2025 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. She. is accordingly proceeded ex-parte.

2.

Coming to the impugned cash deposits/credits addition of Rs.40,13,000/- in issue, the Revenue could hardly dispute that the assessee had sold his agricultural land situated at village Sadrana, Distt. Gorgaon, along with three joint co-owners which involved cash sale consideration of Rs.1,50,00,0

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