VIDYA CHAHAR,GURUGRAM V. WARD 4(5), GURUGRAM

ITA 907/DEL/2026

AI Insights

The case involves an appeal by Vidya Chahar against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-1, Nashik, which confirmed the additions made by the Assessing Officer concerning cash deposits linked to rental and agricultural income declared in Chahar's income tax return for the Assessment Year 2017-18. The primary contention was the receipt of rental income in cash, which was deposited in Chahar's bank account, and the declaration of agricultural income supported by documentary evidence. The Tribunal found the confirmations from tenants and agricultural records provided sufficient evidence to substantiate the income declared by Chahar, leading to the deletion of the additions.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 847544 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: 2017-2018
• Appeal Filed On: 28-01-2026
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR; THROUGH VC
• Assessee Lawyers: SANDEEP SAPRA
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.907/धिल्ली/2026 (नि.व. 2017-18) ITA No. 907/DEL/2026 (A.Y.2017-18) Vidya Chahar H.No.740, Sector-14 , Urban Estate Gurgaon 122001, Haryana PAN: AAUPC-9431-H ...... अपीलार्थी/Appellant बिाम Vs. Income Tax Officer- Ward 4(5) HSIIDC Building Vanijya Nikunj Udyog Vihar Phase -V Gurugram 122001, Haryana ..... प्रनिवादी/Respondent अपीलार्थी द्वारा/Appellant by : Shri Sandeep Sapra, Advocate प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR (Through VC) सुिवाई की निथर्थ/Date of hearing : 23/03/2026 घोषणा की निथर्थ/Date of pronouncement : 23/03/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Additional/Joint Commissioner of Income Tax (Appeals)-1, Nashik [in short ‘the CIT(A)’] dated 26.12.2025, for Assessment Year 2017-18. 2. The assessee has assailed findings of the CIT(A) in confirming the additions made by the Assessing Officer (AO) in respect of cash deposits relating to rental income and agricultural income declared by the assessee in the return of income. The ld. Counsel for the assessee submits that the assessee has been receiving part of rental income in cash and has deposited the same in her bank account. In support of the said contention, the ld. Counsel referred to confirmations from tenants placed at pages 15 to 17 of the paper book. With regard to agricultural income, the ld. Counsel referred to copies of Jamabandis and Khasra Girdawaris placed on Printed from counselvise.com 2 ITA No. 907/DEL/2026 (A.Y.2017-18) record at pages 19 to 23 of the paper book. The ld. Counsel thus prayed that the additions made by the AO and sustained by the CIT(A) be deleted. 3. Per contra, Shri Manoj Kumar, representing the department vehemently defending the impugned order and prayed for dismissing appeal of the assessee. 4. Both sides heard, orders of the authorities below examined. The AO made additions in respect of rental income received in cash on the ground that the assessee has failed to substantiate with cogent evidence letting out of the property. The ld. Counsel for the assessee has drawn attention of the Bench to page 8 of the paper book and submitted that in Assessment Year 2016–17, the assessee had received rental income of Rs. 2,64,000/- in cash, which was duly offered to tax and accepted by the Department. It is further observed that the assessee has furnished confirmations from tenants before the CIT(A), who in turn called for a remand report from the AO. In the remand proceedings, the AO rejected the confirmations primarily on the ground that no rent agreement was furnished. Considering entire facts of the case, I find no reason to disbelieve the confirmations from tenants filed by the assessee. Accordingly, addition of Rs. 2,86,000/- on account of rental income is deleted. 5. With regard to agricultural income, the assessee has furnished Khasra Girdawaris and Form J (placed at pages 14 to 18 of the paper book) to demonstrate that agricultural produce was sold in the market. The documentary evidences placed on record substantiates that the assessee was engaged in agricultural activities on land owned by her and that the produce was sold in market. In view of the above, the addition of Rs. 2,12,520/- in respect of agricultural income is also directed to be deleted. Printed from counselvise.com 3 ITA No. 907/DEL/2026 (A.Y.2017-18) 6. In the result, impugned order is set aside and appeal of the assessee is allowed. Order pronounced in the open court on Monday the 23rd day of March, 2026. Sd/- Sd/- (VIKAS AWASTHY) न्यानयक सदस्य/JUDICIAL MEMBER धिल्ली/Delhi, ददिांक/Dated 23/03/2026 NV/- प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलार्थी/The Appellant , 2. प्रनिवादी/ The Respondent. 3. The PCIT/CIT(A) 4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली 5. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "