Seema Kumari vs Income Tax Officer

This assessee’s appeal for assessment year 2015-16, 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/250/2026-27/1088326199(1), dated 07.04.2026 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

It emerges during the course of hearing that the assesse/appellant is aggrieved against the learned CIT(A)’s action partly confirming the assessing officer’s assessment findings making section 69A unexplained money/cash deposit addition of Rs. 16,46,700/- to the extent of Rs. 2,87,500/- in the learned lower appellate discussion.

I have given my thoughtful consideration to the assesse’s and the Revenue’s respective submissions. I find no reason to sustain the impugned remaining additions of Rs. 2,00,000/- and Rs. 87,500/- for the reason that such a cash in hand could not be altogether denied in the assessee’s case keeping in mind her socio-economic status and accumulated past savings. Deleted accordingly.

The assessee’s appeal is allowed.