The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) removed a Rs 23 lakh addition u/s 69A after considering that the money deposited by the taxpayer’s husband in her bank account came via the sale of standing trees and mangoes and was saved for their daughter’s marriage.
Taxpayer, Mukesh Lane, contested the order of the Commissioner of Income Tax (Appeals), which had verified the addition of Rs 23 lakh as unexplained money.
As per the taxpayer, her husband deposited the amount in her bank account from the sale of trees and mangoes. It was said that the money was kept in the account for performing the marriage of their daughter, which took place in 2013.
The tribunal said that some proof had been provided to the CIT(A), but no remand report was asked for before the addition was confirmed.
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The counsel of the taxpayer before the tribunal furnished an affidavit of her husband, Sukhpal Singh, confessing ownership of the money. They placed reliance on revenue records exhibiting ownership and possession of agricultural land.
The taxpayer provided affidavits from the purchasers, geo-tagged evidence exhibiting the agricultural land and plantation, bank records and other supporting documents. Dharam Kanta parchies or weighment slips showing the weight, rate, amount and receipt of sale consideration were also submitted as additional proof.
The single-member bench Madhumita Roy (Judicial Member) said that, “Examination of the substantial evidence duly placed before us establishes that the source of cash deposit made by the husband of the assessee amounting to Rs. 23,00,000/- in the bank account on 09.04.2011 is justified as the same is admittedly out of the sale proceeds of the standing popular trees and mangoes in March, 2011 itself. The entire addition is thus deleted.”
The tribunal removed the entire Rs 23 lakh addition made u/s 69A of the Income Tax Act and permitted the appeal of the taxpayer.
| Case Title | Mukesh Vs Income Tax Officer |
| Case No. | ITA No. 3224/Del/2026 |
| Assessee by | Ratnesh Awasthi, Pradeep Sharma |
| Revenue by | Shri Manoj Kumar |
| Delhi ITAT | Read Order |
