THIRUMALAI NADHIYA,COIMBATORE vs. ITO, NCW-3(3),, COIMBATORE
आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष
BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.1128/Chny/2025
Assessment Years: 2017-18
Thirumalai Nadhiya,
No.2/1, N.R.S.Nagar,
Narasimanaickenpalayam,
Coimbatore,
Tamil Nadu-641 031. [PAN: ATMPN3208Q]
Income Tax Officer,
Non-Corp Ward-3(3),
Coimbatore.
(अपीलार्थी/Appellant)
(प्रत्यर्थी/Respondent)
अपीलार्थी की ओर से/ Assessee by :
Shri N.Arjun Raj, Advocate,
प्रत्यर्थी की ओर से /Revenue by :
Ms.R.Anitha, Addl.CIT
सुनवाई की तारीख/Date of Hearing
:
07.07.2025
घोषणा की तारीख /Date of Pronouncement
:
08.08.2025
आदेश / O R D E R
PER AMITABH SHUKLA, A.M :
This appeal is filed by the assessee against the order bearing DIN
& Order No.ITBA / NFAC / S / 250 / 2024-25 / 1074827269(1) dated
21.03.2025 of the Learned Commissioner of Income Tax [herein after
“CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2017-18. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time.
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0 The only issue contested by the assessee through its grounds of appeal is regarding the addition of Rs.31,81,340/- confirmed by the Ld.CIT(A) qua the overall addition of Rs.58,51,500/- made by the Ld.AO on account of unexplained cash deposits in assessee’s bank accounts during the demonetization period. The brief factual matrix of the case is that the assessee’s husband is a stamp duty vender. The assessee was operating in remote locations and was collecting stamp duty from clients in cash and which were paid to the government account through online. The assessee was thus providing online payment service for the