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Judgment
PER SATBEER SINGH GODARA, JM:
This assessee’s appeal for assessment year 2024-25, 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/250/2026-27/1089238951(1), dated 27.05.2026 involving proceedings under section 143(3) r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
Coming to the assessee’s sole substantive grievance canvasses in his instant appeal it transpires during the course of hearing that both the learned lower authorities have rejected his explanation of having received the additional amount in question of Rs. 22,38,100/- as coming from his wife Smt. Nutan Kumari.
Faced with this situation, learned counsel invites the tribunal’s attention to the assessee’s paperbook page no. 20 given list of the 11 occasions of having received the impugned sum in various tranches right from 05.04.2023 to 19.01.2024 Mrs. Nutan Kumari representing her auto sweep, salary and over draft facility against FDR; as the case may be. It is deemed appropriate to emphasize here that this is not the Revenue’s best case that the assessee had received any cash amount from any other person. The tribunal therefore finds merit in the assessee’s foregoing explanation and deletes the impugned addition of Rs. 22,38,100/- in very terms therefore.
The appeal of the assessee is allowed.