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Facts
The assessee's appeal was against an order upholding additions made under Section 143(3) of the Income Tax Act. The assessing officer had made a protective addition under Section 69A and another unexplained addition, which were upheld by the CIT(A).
Held
The Tribunal noted that the assessee's wife had been substantively assessed for the same addition, and this fact was un-rebutted by the Revenue. Therefore, the appeal was restored to the CIT(A) to be decided afresh after the outcome of the substantive assessment.
Key Issues
Whether the appeal should be decided based on a protective addition when the wife has been substantively assessed for the same addition, and whether the matter should be restored to the CIT(A) for fresh adjudication.
Sections Cited
143(3), 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member : Asstt. Year : 2021-22 Ashok Kumar Jain, Vs CIT(A)/NFAC C-35, 3rd Floor, Vivek Vihar, Income Tax Officer, New Delhi-110095 Ward-67(1), New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADPJ2207M Assessee by: Ms. Shivangi Kumar, Adv. Revenue by : Sh. Sudeep Dabas, Sr. DR Date of Hearing: 09.07.2025 Date of Pronouncement: 09.07.2025 ORDER
This assessee’s appeal for Assessment Year 2021-22 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1074844674(1) dated 21.03.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It transpires during the course of hearing that the learned assessing authority herein had framed it’s assessment on 20.12.2022 making section 69A “protective” addition of Rs.19,71,190/- the assessee’s hands followed by yet another unexplained assessment addition of Rs.6,05,370/- which stand upheld in the learned CIT(A)/NFAC’s order under challenge.
Ashok Kumar Jain 4. That being the case, learned counsel representing assessee has filed a copy of the CIT(A)/NFAC’s notice issued to the assessee’s wife Smt. Renu Jain who had been substantively assessed for the above very addition. That being the clinching going un-rebutted from the Revenue side, it is deemed appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC to be decided afresh after the final outcome of the above substantive assessment case, as per law. All other remaining issues herein are kept open at this stage.