Vinita Singh vs ITO, Ward-58(6)

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax, Appeal Addl./JCIT (A), Jodhpur [in short, the “Addl./JCIT(A)”], Jodhpur DIN and Order No. ITBA/APL/S/250/2025-26/1086409301(1), dated 23.02.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

It transpires during the course of hearing that the assessese’s precise herein grievance is directed against both the learned lower authorities’ respective assessment as well as the lower appellate findings treating her cash balance in hand amounting to Rs.4,47,500/- is an unexplained. The Revenue could hardly dispute that the same could not have formed subject matter of addition in the impugned assessment year AY 2017-18 since forming closing balance of the preceding assessment year AY 2013-14. This tribunal thus finds merit in the assessee’s case to delete the impugned addition of Rs. 4.47 lakhs made in both the lower proceedings. The assessee succeeds in her instant sole ground in very terms.