VANDANA SINGH,GHAZIABAD vs. ITO WARD 59(7), DELHI

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ITA 3785/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2017-183 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the refund received by the assessee from BSCMES via credit card route could not be treated as unexplained income. Therefore, the addition made under section 69C read with section 115BBE of the Act was deleted.

What were the facts?

The assessee's appeal concerned an addition of Rs. 7,54,300/- made by the Assessing Officer. This amount represented credit card bill payments received by the assessee from M/s Bhartiya Sarvodaya Computer & Management Education Society (BSCMES).

What were the issues?

Whether credit card payments received from an entity, explained as being in lieu of cash from a sister, constitute unexplained income under Section 69C r.w.s. 115BBE.

Which sections of the Income-tax Act were involved?

Section 69C,Section 115BBE,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SH. SATBEER SINGH GODARA

For Respondent: CA Sh. Manoj Kumar, Sr. D. R
Hearing: 02.06.2026Pronounced: 02.06.2026

This assessee’s appeal for Assessment Year: 2017-18, arises against the Commissioner of Income Tax, Appeal Addl./JCIT(A)-1, Jaipur [in short, the Addl./JCIT(A)”], Jaipur DIN and Order No. ITBA/APL/S/250/2025- 26/1085631730(1), dated 05.02.2026 involving proceedings under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case file perused.

2 I.T.A. No. 3785/Del/2026 2. It is evident at the outset during the course of hearing that the assessee/appellant is aggrieved against both the assessment as well as the lower appellate findings making section 69C r.w.s. 115BBE of the Act addition of Rs.7,54,300/- in her hands which form sole subject matter of the tribunals apt adjudication herein.

3.

I have given thoughtful consideration to the assessee’s and the Revenue’s respective vehement submissions. It is made clear that the impugned addition of Rs. 7,54,300/- in fact represents the amount coming from M/s Bhartiya Sarvodaya Computer & Management Education Society “BSCMES” to the assessee as credit card bill payments. Learned counsel invites the tribunals attention at page 30 of the paper book wherein very prayer explains reason of the impugned payments as in lieu of cash payment from her sister side which in turn, was not accepted at the first instance. This tribunal hereby finds merit in the assessee’s case that the aforesaid refund coming “BSCMES” via credit card route could not be treated as her unexplained income u/s 69C r.w.s. 115BBE of the Act. The same stands deleted in very terms therefore.

3 I.T.A. No. 3785/Del/2026 4. This assessee’s appeal is allowed.

Order pronounced in the open court as on 02.06.2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated 15th July, 2026 *GP/Sr.PS* Copy of the order forwarded to: (1) Appellant: (2) Respondent: (3) CIT (4) CIT (Appeals) (5) DR, I.T.A.T. Assistant Registrar

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