SUDHA BAKSHI,NEW DELHI vs. ITO WARD 30(3), DELHI

Asstt. Year : 2017-18 Ms. Sudha Bakshi, Vs Income Tax Officer, 4163, Sector-D, Pocket-4, Vasant Ward-30(3), Kunj, New Delhi-110070 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. BJVPB6478A Assessee by: Sh. Satish Kumar, CA Revenue by : Ms. Ambika Agarwal, Sr. DR Date of Hearing: 07.10.2025 Date of Pronouncement: 07.10.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the Addl./JCIT(A)-3, Chennai’s DIN & order No. ITBA/APL/S/250/2025-26/1077021666(1) dated 13.06.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

Sudha Bakshi 4. That being the case, learned counsel invites the tribunal’s attention to page 37 in the assessee’s paper book indicating her mother Smt. Pushpa Rani who have expired on 29.04.2016. It is made clear that there is no dispute that both the assessee and her mother are stated to be above the age of 70 years in the relevant previous year. Learned counsel in this backdrop further quotes the CBDT’s landmark circular No. 3/2017 wherein para 1.1 of “sole specific general verification guidelines” made it clear that in case of taxpayers over and above 70 years of age, the limit of exemption from verification was Rs.5,00,000/- per person. This clinching fact has gone un- rebutted from the Revenue side. Be that as it may, it is further not the assessee’s case that she had successfully explained the cash in hand of her mother all along before learned lower authorities. It is thus deemed appropriate in the larger interest of justice that a lump sum addition of Rs.1,00,000/- only in the given facts would be just and proper with a rider that the same shall not be treated as a precedent. The assessee gets relief of Rs.7,00,000/- in other words.