Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2008-09 Sh. Vikas Lohia, F-351, Gali Vs. Income Tax Officer, Ward- Shiv Mandir Bandh Rd., 24(3), New Delhi Aya Nagar, New Delhi Pan : Acjpl3468N (Appellant) (Respondent) Appellant By S/Sh. Rakesh Kumar & T.C. Sachdeva, Advocates Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 20.07.2016 Date Of Pronouncement 19.08.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 11/02/2014 Of Learned Commissioner Of Income-Tax (Appeals)-Xi, New Delhi, For Assessment Year 2008-09, Raising The Following Grounds: I. That On The Facts & In The Circumstances Of The Case & In Law The Learned Commissioner Of Income Tax (Appeals) Is Not Justified In Sustaining The Addition Of Rs. 600000/- In Respect Of Cash Deposited In The Bank By The Appellant Inspite Of Furnishing Of Full Details/Explanation & Cash Flow Account Etc. Without Appreciating The Full Facts Of The Case.

investment of Rs. 19 lacs in construction of house property stand explained and the withdrawal of Rs. 6.5 lakh from 16/04/2007 to 27/10/2007 are available with the assessee to explain the cash deposit of Rs. 6 lakh in bank account on 19/11/2007. Thus, in our view, no addition for unexplained