RUCHIKA NARANG,FARIDABAD vs. INCOME TAX OFFICER WARD- II(2), FARIDABAD

Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.

Learned departmental representative vehemently argues during the course of hearing that both the lower authorities herein have rightly added cash deposits of Rs.25,15,700/- made by the assessee in her joint bank account maintained her husband, as unexplained, in the course of assessment framed on 28.10.2019 and upheld in the lower appellate discussion. Ruchika Narang 2 4. I have given my thoughtful consideration to the assessee’s pleadings and Revenue’s foregoing vehement contentions. I find no reason to sustain the impugned addition. This is for the precise reason that the learned departmental authorities had firstly initiated section 148 reopening against the assessee’s husband Sh. Sumit Narang alleging him to have made the impugned entire cash deposits; and, thereafter, they have added the very sum in her hands based on the former’s statement only. It is further reiterated that there is no indication either in the assessment or in the lower appellate findings that the assessee had made the impugned cash deposits in the above joint bank account. That being the case, I hereby delete the impugned addition in very terms.

This assessee’s appeal is allowed. Order Pronounced in the Open Court on 22/04/2025. (Satbeer Singh Godara)