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Judgment
This assessee’s appeal for assessment year 2017-18, 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/250/2025-26/1080095165(1), dated 28.08.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties at length. Case file perused.
Suffice to say, the assessee/appellant herein raises her sole substantive ground challenging both the learned lower authorities’ action treating her cash deposits during demonetization amounting to Rs.17.07 lakhs as unexplained in the assessment order dated 27.12.2019 as upheld in the lower appellate discussion.
That being the case, the learned senior counsel Shri Ajay Vohra, invites the tribunal’s attention to page-34 in the assessee’s paper book wherein she has placed on record her marriage registration certificate dated 17.10.2018 issued by the Municipal Authority on 17.10.2018. Her date of marriage as per the said calendar is 11.11.2016. This clinching fact has gone unrebutted from the Revenue side. It is in these peculiar facts that the tribunal hereby quotes section 56 (Proviso) (ii) that once legislature has itself exempted assessment of such a sum from the purview of taxability since received ‘on the occasion of the marriage of the individual’, both the learned authorities would not have held the same as unexplained so as to assessable u/s 115BBE of the Act. The impugned addition made in the hands of the assessee stands deleted in very terms therefore.
This assessee’s appeal is partly allowed.