IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.8284/Del/2018 [Assessment Year: 2010-11]

Income Tax Officer, Shri Jai Singh, Ward-2, Aayakar Bhawan, S/o-Shri Chandgi Ram Saini, Rohtak Vs H. No.2530/1, Saini Anandpura, Behind Gaur School, Rohtak, PAN-BFPPS1050D Revenue Assessee Assessee by Shri Navin Gupta, Adv.

Revenue by Shri Om Prakash, Sr. DR Date of Hearing 13.01.2025 Date of Pronouncement 11.04.2025

ORDER

PER BRAJESH KUMAR SINGH, AM, This appeal filed by the Revenue is directed against the order dated

31.10.2018 of the Ld. CIT(A), Rohtak, relating to Assessment 2010-11 arising out of order u/s 144 r.w.s. 147 of the Act dated 21.03.2016 passed by the Income Tax Officer, Ward-2, Rohtak.

2. Brief facts of the case:- In this case information was received from office of the Pr. Chief Commissioner of Income Tax, North West Region, Aaykar Bhawan, Sector-17E, Chandigarh in respect of total cash deposit amounting to Rs.1,99,13,900/-. On the basis of the information, the then DCIT, Rohtak Circle, Rohtak recorded the reasons for re-opening the case u/s 147 of the IT Act, 1961 and