What did the Tribunal hold?

The tribunal found merit in the assessee's case and decided to delete the impugned addition of Rs. 4.47 lakhs. The assessee succeeded on her sole ground.

The assessee's grievance was that the lower authorities treated her cash balance in hand amounting to Rs. 4,47,500/- as unexplained. The Revenue could not dispute that this cash balance was the closing balance of the preceding assessment year.

What were the issues?

Whether the cash balance in hand, which was the closing balance of a preceding assessment year, could be treated as unexplained and added to the income of the current assessment year.

Vinita Singh vs ITO | s.143(3) | ITAT Delhi 2026

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Uma Upadhaya, CA

Hearing: 01.06.2026Pronounced: 01.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. No. 4661/Del/2026 Assessment Year: 2017-18 Vinita Singh, House No. 100, Vs. ITO, Ward-58(6), Anand Vihar, New Delhi Delhi 110034 PAN: AGXPR 9017P (Appellant) (Respondent)

Assessee by Ms. Uma Upadhaya, CA Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 01.06.2026 Date of pronouncement 01.06.2026 ORDER

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax, Appeal Addl./JCIT (A), Jodhpur [in short, the “Addl./JCIT(A)”], Jodhpur DIN and Order No. ITBA/APL/S/250/2025-26/1086409301(1), dated 23.02.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. It transpires during the course of hearing that the assessese’s precise herein grievance is directed against both the learned lower

ITA No. 4661/Del/2026

authorities’ respective assessment as well as the lower appellate findings treating her cash balance in hand amounting to Rs.4,47,500/- is an unexplained. The Revenue could hardly dispute that the same could not have formed subject matter of addition in the impugned assessment year AY 2017-18 since forming closing balance of the preceding assessment year AY 2013- 14. This tribunal thus finds merit in the assessee’s case to delete the impugned addition of Rs. 4.47 lakhs made in both the lower proceedings. The assessee succeeds in her instant sole ground in very terms.

This assessee’s appeal is allowed.

Order pronounced in the open court on 01 .06.2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29th June, 2026. GP/Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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VINITA SINGH,DELHI vs. ITO, WARD-58(6), DELHI

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