TAKSHSHILA CO-OP GROUP HOUSING SOCIETY LIMITED,DELHI vs. ITO WARD 59(2), VIKAS BHAWAN

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ITA 4245/DEL/2025Status: DisposedITAT Delhi18 August 2025AY 2016-173 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that changing the head of addition in lower appellate proceedings is not sustainable in law. Therefore, the CIT(A)/NFAC's findings were reversed.

What were the facts?

The assessee's appeal concerns the assessment year 2016-17. The Assessing Officer made an addition of cash deposits under Section 57, which the CIT(A)/NFAC later changed to Section 69A in appeal.

What were the issues?

The key issue was the validity of the CIT(A)/NFAC changing the head of addition from Section 57 to Section 69A during the appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 57,Section 69A,Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH: SMC NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: CA |
For Respondent: DR |

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: "SMC" NEW DELHI

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA No.4245/Del/2025 Assessment Year: 2016-17

Takshshila | Co-op | Group | Vs. | Income Tax Officer, Housing Society Limited, | Ward-59(2), 57, IP | Extension, | Delhi Patparganj, Delhi PAN: AAATT5400D (Appellant) | (Respondent)

Assessee by | Sh. V.K. Tulsyan, CA Department by | Sh. Manoj Kumar, Sr. DR

Date of hearing | 18.08.2025 Date of pronouncement | 18.08.2025

ORDER

This assessee's appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2024-25/1069886324(1), dated 23.10.2024 involving proceedings under section 144 of the Incometax Act, 1961 (hereinafter referred to as 'the Act').

Heard both the partes. Case file perused.

2.

Delay of 153 days in filing of the instant appeal is condoned in the larger interest of justice and in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167

ITR 471 (SC).

3.

It emerges at the outset that the assessee's instant appeal

raises the first and foremost issue of validity of the learned

CIT(A)/NFAC's action changing it's head of addition i.e. from that

u/s 57, invoked by the Assessing Officer for the purpose of adding

cash deposits herein amounting to Rs.13,57,800/- to that under

section 69A of the Act, in the lower appellate discussion.

4.

That being the case, I hereby quote CIT Vs. Shapoorji Pallonji

Mistry (1962) 44 ITR 891 (SC); CIT Vs. Sardari Lal & Co. (2001) 251

ITR 864 (Del.) and CIT Vs. Union Tyres (1999) 240 ITR 556 (Del.) to

conclude that such a course of action changing heads of the

impugned addition, in the course of lower appellate proceedings, is

not sustainable in law. The learned CIT(A)/NFAC's impugned

findings are hereby reversed therefore.

5.

This assessee's appeal is allowed.

Order pronounced in the open court on 18th August, 2025

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER

Dated: 18th August, 2025.

RK/-

Copy forwarded to:

1.

Appellant

- 2. Respondent - 3. CIT - 4. CIT(A) - 5. DR

Asst. Registrar, ITAT, New Delhi

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