WEST GATE IMMIGRATION CONSULTANTS PRIVATE LIMITED,MOHALI vs. INCOME TAX OFFICER, , MOHALI

आयकर अपील
य अ धकरण,चडीगढ़ यायपीठ, चडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH, “SMC” CHANDIGARH

BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER

आयकर अपील सं./ITA No.273/CHD/2024
नधारण वष / Assessment Year : 2012-13
Ward – 6(2),
Mohali.
थायीलेखासं./PAN NO: AAACW9706G
अपीलाथ/Appellant

यथ/Respondent

नधारती क ओर से/Assessee by: Mrs. Komal Thakur, Advocate
राजव क ओर से/ Revenue by : Shri Anil Sharma, JCIT, Sr.DR

सुनवाई क तार"ख/Date of Hearing
: 16.04.2025
उदघोषणा क तार"ख/Date of Pronouncement : 17.04.2025

HYBRID HEARING

आदेश/Order

The present appeal has been filed by the assessee against the order of the Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi,
[in short referred to as CIT(A)] dated 15.01.2024 relating to assessment year 2012-13. 2. The assessee in this appeal is aggrieved by the action of the CIT(A) in confirming the addition of Rs.30,76,000/- made by the AO on account of ITA No. 273/Chd-2024

A.Y. 2012-13
2

unexplained cash deposits in the bank account of the assessee.
3. At the outset, the ld. Counsel for the assessee has submitted that the observation of the AO that the said amount found deposited in the bank account of the assessee was out of unexplained sources was factually not correct. She has submitted that in fact, said amount was collected by the assessee from various clients on account of IELTS Consultancy Fees. She has further submitted that even the assessee has duly considered and included the gross receipts in its Income Tax Return for the purpose of paying the due taxes. She has further submitted that the assessee has duly furnished all the cash vouchers wherein the names and addresses of the clients and amount of fees collected has been duly mentioned.
4. The ld.
DR could not rebut the aforesaid submissions.
5. In view of this, I do not find justification on the part of the lower authorities in confirming the above addition.

ITA No. 273/Chd-2024

A.Y. 2012-13
3

The order of the CIT(A) is, therefore, set aside and the impugned addition is ordered to be deleted.
6. The appeal of the assessee stands allowed.

Order pronounced on 17 t h April, 2025. ( SANJAY GARG)
यायक सद य/ Judicial Member
“Poonam.”

आदेश क  त)ल*प अ+े*षत/ Copy of the order forwarded to :

आदेशानुसार/ By order,
सहायक पंजीकार/