SAVITA DALAL,JIND V. ITO, JIND

ITA 325/CHANDI/2025

AI Insights

The case involves Smt. Savita Dalal, who appealed against the order of the Commissioner of Income Tax (Appeals) which confirmed an addition of Rs.8,70,000 to her income for the assessment year 2013-14. The addition was initially made by the AO following a notice under section 148 of the Income Tax Act, triggered by a high-value transaction in her bank account. The Tribunal examined the nature of the loans received by the assessee from her relatives and found them to be reasonable and adequately supported by the financial status of the lenders. The Tribunal also noted an error in the AO's addition of Rs.2,20,000, as no such credit entry was found in the bank statements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775832 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 05-03-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: DHAN RAJ GOEL
• Keywords: Unexplained cash credit
• Section: 148

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 325/CHD/2025 Ǔनधा[रण वष[ / Assessment Year: 2013-14 Smt. Savita Dalal, 1195, Urban Estate, Jind. Vs The ITO, Jind. èथायी लेखा सं./PAN NO: AAGPD5813N अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Assessee by : Shri Dhan Raj Goel, Advocate and Shri Shankar Goel, CA Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR Date of Hearing : 16.07.2025 Date of Pronouncement : 10.09.2025 PHYSICAL HEARING O R D E R PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 07.01.2025 passed for assessment year 2013-14. 2. The assessee has taken seven grounds of appeal which are argumentative and descriptive in nature. In brief, the Printed from counselvise.com ITA No.325/CHD/2025 A.Y.2013-14 2 grievance is that ld. CIT (Appeals) has erred in making an addition of Rs.8,70,000/- to the total income of the assessee. 3. The brief facts of the case are that assessee originally did not file her return of income. A notice u/s 148 was issued on the ground that a high value transaction of Rs.54,89,424/- was noticed in her HDFC Bank. In response to that, assessee has filed her return of income declaring an income of Rs.9,78,950/-. The AO, thereafter, noticed various credit entries and made an addition of Rs.8,70,000/-. This addition has been confirmed by the ld. First Appellate Authority. 4. With the assistance of ld. Representative, we have gone through the record carefully. A perusal of the record would reveal that assessee has taken a loan of Rs.4 lacs from his sister-in-law (Bhabhi) Smt. Suman Gehlot. Smt. Suman Gehlot has filed a return of income declaring total income at Rs.6,10,161/-. She has sufficient balance. To our mind, a loan from a close relative should have not been doubted by the AO in this manner and ld. CIT (Appeals) ought to have not confirmed the addition. Similarly, assessee has taken a sum of Rs.30,000/- and Rs.40,000/- from her two sons, Arun Dalal Printed from counselvise.com ITA No.325/CHD/2025 A.Y.2013-14 3 and Ajay Chaudhry. Both of them are having sufficient agriculture land i.e. 10 acre and 16 acre which could easily generate income for giving a loan to their mother. 4.1 The next item added by the AO is of Rs.2,20,000/-. According to the assessee, there is no such credit entry in the account and AO has made unnecessary addition. We have perused the bank statement and we do not find any such credit entry. Thus, we fail to understand how AO has made the addition. 5. On an overall, appreciation of facts and the material placed before us, we are of the view that there is no unexplained credit in the hands of the assessee for which an addition of Rs.8,70,000/- could be made. Accordingly, we allow the appeal of the assessee and delete the addition of Rs.8,70,000/- made to the total income of the assessee. 6. In the result, appeal is allowed. Order pronounced on 10.09.2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” Printed from counselvise.com ITA No.325/CHD/2025 A.Y.2013-14 4 आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "