TaxTMI 
TaxTMI 
2023 (5) TMI 628
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.....12.2019 framed by ld. ITO, Ward-23(2), Hooghly. 2. Though the assessee has raised four grounds of appeal but the only issue involved is against the addition of Rs.15,41,000/- made for unexplained cash deposit in the Bank account. The facts in brief are that the assessee is an individual and a housewife. No return of income has been filed for A.Y. 2017-18. The ld. Assessing Officer possessed the information that the assessee has deposited Rs.15,41,000/- in the Savings Bank Account with IDBI Bank during the demonetization period i.e. 9th November, 2015 to 30th December, 2016. As far as the assessment proceedings vide dated 24.12.2019, there was no compliance on the part of the assessee. The ld. Assessing Officer treated the alleged cash dep....
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.... in the case of Sri Satbir Singh Bhullar -vs.- ITO in ITA No. 258/ASR./2022 dated 02.03.2023, Coordinate Bench, Delhi in the case of Om Parkash Nahar -vs.- ITO in ITA No. 960/Del./2021 dated 27.01.2022 and Coordinate Bench, Agra in the case of Smt. Uma Agrawal -vs.- ITO in ITA No. 35/AGR./2021 dated 18.06.2021. Reference was also placed on the documents contained in the paper book containing 74 pages. 6. On the other hand, ld. Departmental Representative submitted that the claim of assessee lacks merit since immediately after the deposit of cash of Rs.15,41,000/- during the period 05.12.2016 to 13.12.2016, the assessee withdrew Rs.9,00,000/- on 13.12.2016 and again after deposit of Rs.6,00,000/- between 14.12.2016 to 16.12.2016, she withdr....
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....is-àvis, the contention made by the ld. Counsel for the assessee stating it to be a sthree-dhan. 9. As far as reliance placed by the ld. Counsel for the assessee on various decisions is concerned, we find that the same were not applicable since the facts are different. In the case of Sh. Satbir Singh Bhullar (supra), the assessee was an agriculturist and owned more than 20 acres of land and the source of cash was claimed to be agricultural income, which is not the facts in the instant case. In the case of Om Parkash Nahar (supra), the source of cash deposit was the consistent cash withdrawal by the assessee during the year in which the cash deposit was in dispute and also in the preceding year. This is also not the case of the asses....