ANU GUPTA,ROHINI, NEW DELHI V. DCIT CIRCLE 34(1), CIVIC CENTRE, NEW DELHI

ITA 3106/DEL/2025

AI Insights

The case involves Anu Gupta, the appellant, who contested the addition of Rs.27,85,000 to her income as unexplained cash deposits during the demonetization period in India. The Assessing Officer had made this addition under section 69A read with section 115BBE of the Income Tax Act, citing lack of supporting documents for the cash deposits. The Commissioner of Income Tax (Appeals) reduced the addition to Rs.25,60,000 after partially accepting the appellant's explanations. The ITAT, however, found that the provisions of section 115BBE applicable for the AY 2017-18 were the un-amended ones, leading to a partial allowance of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785468 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 09-05-2025
• Other Referred Cases: SMILE Microfinance Ltd. vs. ACIT, WP (MD) No.2078 of 2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUDHA GUPTA

Judgement Text

"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.3106/िदʟी/2025 (िन.व. 2017-18) ITA No.3106/DEL/2025 (A.Y. 2017-18) Anu Gupta, 62 A, Naharpur, Sector-7, Rohini, New Delhi 110085 ...... अपीलाथᱮ/Appellant PAN: AUUPG-3868-N बनाम Vs. Deputy Commissioner of Income Tax, Circle 34(1), Civic Centre, New Delhi 110002 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/Appellant by : None ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 31/07/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 27/10/2025 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 [in short ‘the CIT(A)’] dated 18.11.2024, for Assessment Year 2017-18. 2. The appeal is time barred by 98 days. The assessee has filed an application citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in petition which appears to be bonafide. Thus, delay of 98 days in filing of appeal is condoned and appeal is admitted for decision on merits. Printed from counselvise.com 2 ITA No.3106/Del/2025 (AY 2017-18) 3. The solitary issue in this appeal by the assessee is addition of Rs.27,85,000/- on account of unexplained cash deposits in the bank account of the assessee during the period of demonetization. The assessee had filed return of income for AY 2017-18 declaring total income of Rs.20,68,650/-. During demonetization period, the assessee had deposited cash Rs.27,85,000/- in his bank account as under:- Name of the Banks Cash Deposits Syndicate Bank, Manesar Branch Rs.13,60,000/- Syndicate Bank, Manesar Branch Rs.12,00,000/- South India Bank, Manesar Gurgaon Rs.2,25,000/- Total Rs.27,85,000/- 4. The assessee explained that out of Rs.13,60,000/- Rs.11,08,183/- was deposited from cash in hand and the remaining amount of Rs.3,50,000/- was received from one party. He further explained that Rs.12,00,000/- and Rs.2,00,000/- were deposited from cash in hand available with the assessee. Since, no supporting documents were furnished by the assessee, the AO made addition of the entire amount as unexplained money u/s.69A r.w.s. 115BBE of the Act. Aggrieved by thesaid assessment order dated 30.12.2019, the assessee filed appeal before the CIT(A). The First Appellate Authority granted relief to the assessee to extent of Rs.2,25,000/- and made addition of the remaining amount of Rs.25,60,000/-. 5. Ms. Sudha Gupta, representing the department supported the impugned order and prayed dismissing appeal of the assessee. Printed from counselvise.com 3 ITA No.3106/Del/2025 (AY 2017-18) 6. Submissions made by ld. DR heard, orders of the authorities below examined. The assessee has explained the source of cash deposits as cash in hand and cash received from party. No documentary evidence to substantiate source of cash deposits have been filed by the assessee. In the absence of supporting documents, bald assertions of the assessee cannot be accepted. 7. I find that the AO has invoked provisions of section 115BBE of the Act. The Hon’ble Madras High Court in the case of SMILE Microfinance Ltd. vs. ACIT, WP (MD) No.2078 of 2022 decided on 19.11.2024 has held that amendment to section 115BBE of the Act would come into effect from 01.04.2017 i.e. relevant to AY 2018-19 onwards. Thus, in the impugned assessment year un-amended provisions of section 115BBE of the Act would apply. 8. In the result, appeal of the assessee is partly allowed. Order pronounced in the open court on Monday the 27th day of October, 2025. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 27/10/2025 NV/- ᮧितिलिप अᮕेिषत/Copy 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. Printed from counselvise.com 4 ITA No.3106/Del/2025 (AY 2017-18) BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com 5 ITA No.3106/Del/2025 (AY 2017-18) 1. Date of dictation of Tribunal order 24.10.2025 2. Date on which typed draft order is placed before the dictating Member 24.10.2025 3 Date on which typed draft order is placed before the other Member (in the case of DB) 4. Date on which the approved draft order comes to P.S/Sr.P.S 5. Date on which the fair Order is placed before the dictating Member for sign 6. Date on which the fair Order is placed before the other Member for sign ( in the case of DB) 7. Date on which the Order comes back to P.S./Sr.P.S for uploading on ITAT website 8. Date of uploading, if not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which order goes for xerox 11. Date on which order goes for endorsement 12. Date on which the file goes to the Superintendent/O.S. for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to dispatch section for dispatch the Tribunal Order 15. Date of dispatch of order 16. Date on which file goes to Record Room after dispatch the order Printed from counselvise.com "