PRIYANKA,DELHI V. INCOME TAX OFFICER, WARD 68(4), DELHI

ITA 6633/DEL/2025

AI Insights

The case involves an appeal by Priyanka against the Income Tax Officer's assessment treating her cash deposits during demonetization as unexplained income. The deposits amounted to Rs.17.07 lakhs and were made during the period of demonetization in India. The primary legal issue was whether these deposits could be considered unexplained income under section 143(3) of the Income-tax Act, 1961. Priyanka's counsel argued that the deposits were gifts received on the occasion of her marriage, supported by her marriage registration certificate. The Tribunal agreed with this argument, referencing section 56 (Proviso) (ii) of the Act, which exempts such gifts from tax.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790279 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 18-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: AJAY VOHRA
• Section: 143(3); 56

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6633/Del/2025 Assessment Year: 2017-18 Priyanka, C-1/5, Rohtak Road Main Mianwali Nagar, New Delhi-110087 Vs. Income Tax Officer, Ward- 68(4), Civic Centre, Minto Road, New Delhi-110002 PAN: CDKPP9007P (Appellant) (Respondent) ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1080095165(1), dated 28.08.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties at length. Case file perused. 2. Suffice to say, the assessee/appellant herein raises her sole substantive ground challenging both the learned lower authorities’ action treating her cash deposits during Assessee by Shri Ajay Vohra, Sr. Advocate Shri Deepesh Jain, Advocate Ms. Aditi Garg, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 26.11.2025 Date of pronouncement 26.11.2025 Printed from counselvise.com ITA No.6633/Del/2025 2 | P a g e demonetization amounting to Rs.17.07 lakhs as unexplained in the assessment order dated 27.12.2019 as upheld in the lower appellate discussion. 3. That being the case, the learned senior counsel Shri Ajay Vohra, invites the tribunal’s attention to page-34 in the assessee’s paper book wherein she has placed on record her marriage registration certificate dated 17.10.2018 issued by the Municipal Authority on 17.10.2018. Her date of marriage as per the said calendar is 11.11.2016. This clinching fact has gone unrebutted from the Revenue side. It is in these peculiar facts that the tribunal hereby quotes section 56 (Proviso) (ii) that once legislature has itself exempted assessment of such a sum from the purview of taxability since received ‘on the occasion of the marriage of the individual’, both the learned authorities would not have held the same as unexplained so as to assessable u/s 115BBE of the Act. The impugned addition made in the hands of the assessee stands deleted in very terms therefore. 4. This assessee’s appeal is partly allowed. Order pronounced in the open court on 26th November, 2025. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Printed from counselvise.com ITA No.6633/Del/2025 3 | P a g e Dated: 26th November, 2025. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "