Vandana Singh vs Income Tax Officer

This assessee’s appeal for Assessment Year: 2017-18, arises against the Commissioner of Income Tax, Appeal Addl./JCIT(A)-1, Jaipur [in short, the Addl./JCIT(A)”], Jaipur DIN and Order No. ITBA/APL/S/250/2025-26/1085631730(1), dated 05.02.2026 involving proceedings under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case file perused.

It is evident at the outset during the course of hearing that the assessee/appellant is aggrieved against both the assessment as well as the lower appellate findings making section 69C r.w.s. 115BBE of the Act addition of Rs.7,54,300/- in her hands which form sole subject matter of the tribunals apt adjudication herein.

I have given thoughtful consideration to the assessee’s and the Revenue’s respective vehement submissions. It is made clear that the impugned addition of Rs. 7,54,300/- in fact represents the amount coming from M/s Bhartiya Sarvodaya Computer & Management Education Society “BSCMES” to the assessee as credit card bill payments. Learned counsel invites the tribunals attention at page 30 of the paper book wherein very prayer explains reason of the impugned payments as in lieu of cash payment from her sister side which in turn, was not accepted at the first instance. This tribunal hereby finds merit in the assessee’s case that the aforesaid refund coming “BSCMES” via credit card route could not be treated as her unexplained income u/s 69C r.w.s. 115BBE of the Act. The same stands deleted in very terms therefore.

This assessee’s appeal is allowed.