POOJA HARJAI,PITAM PURA V. ITO WARD 40(1), DELHI

ITA 3687/DEL/2024

AI Insights

The case involves an appeal by Pooja Harjai against the order of the CIT(A), which upheld the addition of Rs.1,21,14,400 to her income for A.Y 2016-17, identified as unexplained cash deposits in her bank accounts. The Assessing Officer had initially made this addition during the assessment proceedings, as the assessee failed to explain the source of these deposits. The CIT(A) upheld this decision, leading to the current appeal. The tribunal found that the assessee was not given a sufficient opportunity to present her case and thus restored the matter to the CIT(A) for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775077 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 14-08-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURAG S. DARIA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3687/DEL/2024 [A.Y 2016-17] Pooja Harjai Vs. The I.T.O. K.P. 40, Maurya Enclave Ward – 40(1) Pitampura, Delhi New Delhi New Delhi PAN: ABBPH 2818 R (Appellant) (Respondent) Assessee By : None Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 21.08.2025 Date of Pronouncement : 21.08.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT(A), New Delhi dated 06.07.2023 pertaining to A.Y 2016-17. 2. Brief facts of the case are that during the course of assessment proceedings, the Assessing Officer found that the assessee had made Printed from counselvise.com ITA No. 3687 /DEL/2024 Poojai Harjai Vs ITO [A.Y 2016-17] Page 2 of 4 cash deposits of Rs.1,21,14,400/- in two bank accounts maintained in Andhra Bank and ICICI Bank. The assessee did not furnish any explanation about the nature and source of the above cash deposits. In the order u/s 143(3) dated 19.12.2018, the Assessing Officer added unexplained cash deposit of Rs.1,21,14,400/- to the total income of the assessee. 3. Aggrieved, the assessee went in appeal before the ld. CIT(A) who upheld the additions on the ground that the assessee has not furnished any explanation regarding the nature and source of cash deposited in the bank account during assessment or appeal proceedings. 4. Aggrieved further, the assessee is in appeal before us. 5. Before us, the ld. counsel for the assessee vehemently stated that the assessee was looking after door to door campaign for selling Hindustan Uniliver products on behalf of P M. Agencies (Wholesales Distributors in Delhi). The ld AR furnished a certificate from P M Agencies to that effect and to state that the assessee was authorized for booking orders from vendors, collection of cash and cheques from the parties the cash collected by her was deposited in her bank accounts in Pitampura near her house in Andhra Bank & ICICI Bank. The payments were made to vendors through RTGS & funds were transferred to P. M. Agencies from her bank accounts. The ld. counsel for the assessee submitted that the same can be verified from the bank statement of Printed from counselvise.com ITA No. 3687 /DEL/2024 Poojai Harjai Vs ITO [A.Y 2016-17] Page 3 of 4 both banks, the cash withdrawal from Andhra Bank Rs. 9,01,000 and Rs. 93,00,000/- from ICICI Bank were also utilized in cash deposits. 6. The ld. counsel for the assessee further submitted that the assessment has been made ex parte by the Assessing Officer and the ld. CIT(A) has followed suit. It was, therefore, prayed for restoring the matter to the ld. CIT(A). 7. Per contra, the ld. DR relied upon the orders of the authorities below and did not make any serious objection. 8. We have heard the rival submissions and have perused the relevant material on record. In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the ld. CIT(A) ought to have given sufficient opportunity of being heard to the assessee. Accordingly, we deem it fit to restore the matter back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 9. In the result, appeal of assessee in ITA Nos. 3687/DEL/2024 is allowed for statistical purposes. Printed from counselvise.com ITA No. 3687 /DEL/2024 Poojai Harjai Vs ITO [A.Y 2016-17] Page 4 of 4 Order pronounced in open court on 21.08.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 1st September, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order Printed from counselvise.com "