Smt. Chandrashekariah Dhakashayanamma, Bengaluru V. The Income Tax Officer, Ward-5(2)(4), Bengaluru

ITA 54/BANG/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2472 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 19-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144; 69A

Judgement Text

ITA No.54/Bang/2022 Smt. Chandrashekariah Dhakashayanamma, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.54/Bang/2022 Assessment Year : 2017-18 Smt. Chandrashekaraiah Dhakashayanamma #67, KP Puttannashetty Road Bengaluru 560 018 PAN NO : BLSPD3516N Vs. ITO Ward- 5(2)(4) Bangalore APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05.2022 Date of Pronouncement : 12.05.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against the order of CIT(A) dated 10.11.2021. The assessee is in appeal before us with regard to the sustaining of addition of Rs.10,30,780/- made u/s 69A of the Act while passing the assessment order u/s 144 of the Act. 2. Brief facts of the case are that the assessee during the period of demonetization from 09.11.2016 to 30.12.2016 has made cash deposits as well as other credits in his bank account. Cash deposits of Rs.10,15,000/- in account No. 11202000215 with the