MINAKSHI SHARMA,DELHI vs. ITO, WARD 59(6), DELHI

आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER

आअसं.1926/िदʟी/2024 (िन.व. 2011-12)
Minakshi Sharma,
A-612, Dilshad Colony, East Delhi,
Delhi 110095
PAN: BSUPS-4065-G

...... अपीलाथᱮ/Appellant
बनाम Vs.

Commissioner of Income Tax (Appeals)
National Faceless Appeal Centre, Delhi
..... ᮧितवादी/Respondent

अपीलाथŎ Ȫारा/ Appellant by : None
ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar, Sr. DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
14/01/2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
09/04/2025

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 05.10.2023, for assessment year 2011-12. 2. The appeal is time barred by 142 days. The assessee has filed an application seeking condonation of delay in filing of appeal. The reason for delay in filing of appeal is on account of medical exigencies. The assessee to substantiate the reason has annexed medical records with the application. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional or for want of action, but was for the reasons stated in application which appears to be bonafide. The delay

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in filing of appeal is thus, condoned and appeal is admitted for adjudication on merits.
3. The solitary issue raised by the assessee in appeal is against confirmation of addition of Rs.12,55,495/- on account of cash deposits in saving bank account of the assessee with Punjab National Bank, Dilshad Colony, Delhi. No return of income was filed by the assessee u/s. 39 of the Income Tax Act, 1961(hereinafter referred to as 'the Act'). On the basis of AIR/CIB information that cash amounting to Rs.12,55,495/- is deposited in saving bank account no. 3058000109230498 with Punjab National Bank, the Assessing Officer (AO) issued notice u/s. 148 of the Act on 23.03.2018 to the assessee. Despite repeated notices no return was filed by the assessee, the AO completed assessment invoking provisions of section 144 of the Act making addition of Rs.12,55,495/-. Aggrieved, against the assessment order dated 19.12.2018 passed u/s. 147 r.w.s 144 of the Act. The assessee filed appeal before the CIT(A). The assessee explained before the CIT(A) that the notices issued by the AO were never served on the assessee as the assessee had shifted her residence from Durgapuri, Delhi 110032 to Dilshad Colony, East Delhi 110095, since long. She further explained that the cash deposits in the bank during Financial Year
2010-11 are from sale proceeds of handicraft items, earlier cash withdrawals from the bank and amount received from relatives on occasion of festivals. The assessee furnished complete detail of deposits and withdrawals in the bank before the CIT(A). The CIT(A) rejected assessee's contentions with regard to non service of notice and without commenting on merits of the addition dismissed appeal.
4. Shri Sanjay Kumar representing the department vehemently defended the impugned order and prayed for dismissing appeal of the assessee. The ld. DR

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submits that the assessee is a non filler of return of income, hence, explanation furnished by the assessee should not be accepted.
5. Submissions made by ld. DR heard and orders of the authorities below examined. The short issue in appeal is against addition of Rs.12,55,495/- on account of alleged unexplained cash deposits in the bank account. The AO on the basis of AIR/CIB information had issued notice u/s. 148 of the Act to the assessee on the address available in the PAN database. However, the notices sent were never served upon the assessee as the assessee after her marriage had shifted from old address available with the Department to new location in Dilshad Colony, East Delhi and is residing there since last 25 years. Nevertheless, the assessee had furnished complete details of the cash deposits and withdrawals during Financial Year 2010-
11 before the CIT(A). The assessee is purportedly dealing in handicrafts items for the last 10 years and the cash deposits are from sale proceeds of the handicrafts.
The explanation furnished by the assessee is plausible, hence, accepted.
Considering the fact that the assessee has not fully substantiated with documentary evidence the source of cash deposits in bank account, the addition u/s. 69A of the Act is restricted to Rs.2,50,000/-. Thus, the assessee gets the relief of Rs.10,05,495/-.
6. Before parting I would like to observe that if the assessee/appellant has so far not updated postal address and email ID in the PAN database of the Department, the assessee is directed to update the email ID and postal address in the records of the Department for proper communication from the Department in future.

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7. In the result, appeal of the assessee is partly allowed.
Order pronounced in the open court on Wedne ay the 09th day April, 2025. (VIKAS AWASTHY)

᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 09.04.2025

NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.

BY ORDER,
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(Dy./Asstt.