Pooja Sharma vs Income Tax Officer

This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT( A) , Thane’s DIN & order No. ITBA/APL/ S/250/2025-26/1082848062(1) dated 21.11.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the p arties at length. Case file perused.

Coming to the assessee’s sole substantive ground raised herein, it transpires during the course of hear ing that she is aggrieved against both the learned lower authorities respective assessment and lower appellate findings treating her entire cash deposits of Rs.11 ,13,610/- as unexplained u/s 69A r.w.s. 115BBE of the Act.

That being the case, learned CIT(A)’s detailed discussion in para 5.1.2 itself indicates that the assessee had opening cash balance of Rs.7,98,410/- alongwith w ithdrawals of Rs.3 ,41,200/- which has gone un-rebutted from the Revenue side. T his is further coup led with the fact that no credit of her accumulated past sav ings has also been given. That being the case, this tribunal finds merit in the assessee’s instant sole substantive ground to delete the impugned addition of Rs.11,13,610/- in very terms.

This assessee’s appeal is allowed.

Order Pronounced in the Open Court o n 18/03/2026.