Beena Yadav vs Income Tax Officer

This assessee’s appeal for assessment year 2012-13, 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/250/2025-26/1081612051(1), dated 09.10.2025 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Case called twice. None appears at the assessee’s behest. She. is accordingly proceeded ex-parte.

Coming to the impugned cash deposits/credits addition of Rs.40,13,000/- in issue, the Revenue could hardly dispute that the assessee had sold his agricultural land situated at village Sadrana, Distt. Gorgaon, along with three joint co-owners which involved cash sale consideration of Rs.1,50,00,000/- as per sale deed dated 17.10.2011, wherein the assessee’s share was Rs.50 lakhs. The above being the clinching factual position, the only inference which would arise herein is that the assessee’s impugned cash deposits form part of the foregoing cash sale consideration as per Mrs. Malini Ramnath Rele Vs. Third Income-Tax Officer on [1994] 49 ITD 43 (TM) (MUM); and, therefore, the impugned addition is directed to be deleted in very terms.

This assessee’s appeal is allowed.