ITAT Deletes Additions for Unexplained Cash Deposits Based on Submitted Evidence

Dhoom Singh Sharma Vs ITO (ITAT Delhi)

In the case of Dhoom Singh Sharma Vs ITO (ITAT Delhi), the assessee, Dhoom Singh Sharma, filed an appeal against the order of the Income Tax Department/National Faceless Appeal Centre (NFAC) dated June 12, 2023, for the Assessment Year 2011-12. The grounds of the appeal included several points where the assessee claimed errors and oversights by the Commissioner of Income Tax (Appeals), referred to as the respondent.

Grounds of Appeal:

1. Incorrect Facts Consideration: The Commissioner of Income Tax (Appeals) allegedly did not consider various explanations provided by the assessee.

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