SUDEEPTA,GURUGRAM V. INCOME TAX OFFICER WARD 67(7), DELHI

ITA 5375/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777446 (ITAT-DELHI)
• Duration Of Justice: 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 30-08-2025
• Other Referred Cases: S.M.I.L.E Microfinance Limited Vs. The ACIT CC-1 in W.P.(MD) No.2078 of 2020 & W.M.P. (MD) No. 1742 of 2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PIYUSH SINHA
• Assessee Lawyers: ANIL TYAGI HUSBAND OF SUDEEPTA
• Keywords: Additional evidence
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5375/Del/2025 : Asstt. Year : 2017-18 ITA No. 5376/Del/2025 : Asstt. Year : 2017-18 Sudeepta, T22-1804, CHD Avenue 71, Sector-71, Gurgaon, Haryana-122101 V s Income Tax Officer, Ward-67(7), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. FTSPS1872J Assessee by: Sh. Anil Tyagi (Husband of Ms. Sudeepta) Revenue by : Sh. Piyush Sinha, Sr. DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025 ORDER These assessee’s twin appeals in ITA Nos. 5375 & 5376/Del/2025 for Assessment Year 2017-18, arise against the Addl./JCIT(A)-1, Surat’s DIN & order No. ITBA/APL/S/250/2025-26/1079077108(1) & 1079077108(1) both dated 30.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. It emerges during the course of hearing that the sole substantive issue between the parties herein is that of correctness of both the learned lower authorities respective findings treating the assessee’s cash deposits of Rs.2,44,000/- as unexplained, in assessment order dated 13.11.2019 and upheld in the lower appellate discussion. Printed from counselvise.com ITA Nos. 5375 & 5376/Del/2025 Sudeepta 2 4. It is in this factual backdrop that the assessee’s first and foremost argument is that the impugned sum infact came from a family friend Mr. Vinod Singh settled in Japan whose cash had been deposited in her bank account. The assessee’s husband Sh. Anil Tyagi present in court also invites the tribunal’s attention to Mr. Singh’s bank statement as well which has been placed on record as her additional evidence. The Revenue at this stage raises a technical objection that the above bank statement explaining source of the said third party as nowhere been examined by both the learned authorities. 5. It is in this factual backdrop that the tribunal herein deems it appropriate in the larger interest of justice to admit the assessee’s foregoing additional evidence and restore the matter back to the learned assessing authority for it’s afresh appropriate factual verification and examination as per law, subject to a rider that the assessee shall plead and prove all the relevant facts at his own risk and responsibility, within three effective opportunities, in consequential proceedings. Ordered accordingly. 6. It is made clear before parting so far as the assessee’s assessment under Section 115BBE is concerned, we quote S.M.I.L.E Microfinance Limited Vs. The ACIT CC-1 in W.P.(MD) No.2078 of 2020 & W.M.P. (MD) No. 1742 of 2020 held that the Printed from counselvise.com ITA Nos. 5375 & 5376/Del/2025 Sudeepta 3 said provision applied for transactions done on or after 01.04.2017 only. The assessee is accordingly directed to be assessed under normal provisions only. 7. ITA No. 5376/Del/2025 is dismissed as a duplicate file. 8. To sum up, the appeal ITA No. 5375/Del/2025 is partly allowed for statistical purposes and the appeal ITA 5376/Del/2025 is dismissed as a “duplicate” file. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 29/09/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 29/09/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "