Rajbir Singh Makhni vs Deputy Commissioner Of Income Tax

PER SATBEER SINGH GODARA, JM:

These tw in assessees’ Shri Rajbir Singh Makhni and Smt. Punam Makhni; have filed their instant as many appeals ITA No. 8884 & 88903/Del/2025; both fo r assessment year 2023-24, against the Commissioner of Income Tax (for short, “the CIT(A)”), Delhi-26’s DINs & orders No . ITBA/APL/S/250/2025-26/1083121629(1) & ITBA/APL/S/250/2025-26/10 83120987(1); respectively, dated 28.11.2025, invo lving proceedings u/s 143(3) of the Income Tax Act, 1961; hereinafter referred to as, “the Act”.

Heard both the parties. Case files perused.

It transpires at the outset with the able assistance coming from both the parties that these twin assessees are aggrieved against the learned lower authorities’ identical action assessing cash recoverd of Rs. 20 lakhs from their joint locker; @ 10 lakhs each, in the Assessing Officer’s identical assessment orders as upheld in the lower appellate discussion.

It is in this factual backdrop that the sole substantive issue which arises for our apt adjudication herein is that of correctness of the aforesaid addition of Rs. 10lakhs each in these assessees’ hands. It is made clear at the cost of repetition that the same admittedly represents the cash seized from their joint locker. When asked the source thereof, we are informed that their daughter Miss Tanya Makhni had got married to Mr. Saik Farooq on 22.09.2021 under the provisions of Special Marriage Act. And that the cash seized herein was received on the occasion of her marriage are gifts from friends and relatives.

The Revenue’s case, on the other hand, is that the aforesaid marriage had taken place during Covid-19 pandemic restrictions and the assessees’ had not organized any grand function; and therefore, we ought to upheld the impugned identical addition in their hands.

We have given our thoughtful consideration to the assessee’s and the Revenue’s respective submissions. We do not see any reason to accept our concurrence with either party’s stand in entirety. This is for the precise reason that the learned lower authorities have not even considered the assessees’ socio-economic status as well as the fact that such gifts etc on the occasion of marriage and social functions from family and friends could not be altogether ruled out although they have failed to plead and prove the corresponding supportive details all along. Faced with this situation, we are of the considered view that a lumpsump addition of Rs. 3.5 lakhs each in both these assessees’ hands would meet the larger interest of justice with a rider that the same shall not be treated as the precedent. The impugned addition of Rs. 10 lakhs each stands deleted to the extent of Rs. 6.5 lakhs in other words. Necessary computation shall follow as per law.

No other ground or argument has been pressed before us.

These twin assessees’s appeals ITA No. 8884 & 8903/Del/2025 are partly allowed in above terms. A copy of this common order be placed in the respective case files.