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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 22.07.2025 Date of pronouncement 22.07.2025 ORDER This assessee’s appeal for assessment year 2011-12, 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/250/2024-25/1074426899(1), dated 12.03.2025 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
Learned departmental representative vehemently argues that both the lower authorities have rightly held the assessee’s purchase of immovable property amounting to Rs.24.50 lakhs as representing his unexplained investment, in assessment order dated 22.12.2018 and upheld in the lower appellate discussion. He could hardly dispute the clinching fact that even the learned CIT(A)’s lower appellate discission at page 15 onwards makes it clear that the assessee had received payment vouchers of Rs.44,11,745/- from Central Government under the Yamuna Expressway Industrial Development Authority followed by his withdrawals as well; although not satisfactorily explained before the learned lower authorities. It is thus deemed appropriate in these peculiar facts and circumstances that a lumpsum addition of Rs.2.0/- lakhs only would be just and proper with a rider that the same shall not be treated as a precedent. The assessee gets the relief of Rs.22.5 lakhs in other words. Necessary computation shall follow as per law.