Unexplained cash deposit addition under sections 68 and 69A was not sustained after prior deletion in assessee's own case.

The Tribunal dealt with the Revenue's challenge to a CIT(A) order partly restricting an addition under sections 68 and 69A read with section 115BBE of the Income-tax Act, 1961. It noted that the addition had already been deleted in full in the assessee's own case for the remaining unexplained cash deposit amount and applied that reasoning mutatis mutandis. As the substantive basis for the addition had already been rejected entirely in the earlier order, there was no justification to sustain the present addition even in part. The Revenue's challenge therefore failed and the restricted addition was not sustained.

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Issues: Whether the Revenue's challenge to the CIT(A)'s order partly restricting the addition made under sections 68 and 69A read with section 115BBE of the Income-tax Act, 1961 was sustainable.

Analysis: The addition had already been deleted in entirety in the assessee's own case for the remaining unexplained cash deposit amount. The Tribunal applied the same reasoning mutatis mutandis and held that, once the substantive basis for the addition had been rejected in full in the earlier order, there was no justification to sustain the present ground in part.

Conclusion: The Revenue's challenge failed and the restricted addition was not sustained, in favour of the assessee.

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