GAURAV KATHURIA,ROHTAK vs. ACIT CENT GURGAO 1, GURUGRAM

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ITA 5173/DEL/2024Status: DisposedITAT Delhi27 June 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)3 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 noted that the assessment year was 'unabated' and that according to a Supreme Court decision, additions in such cases must be based on seized or incriminating material. No such material was found to support the addition made by the Assessing Officer.

What were the facts?

The assessee appealed an order by the CIT(A) for assessment year 2017-18, which upheld an addition of Rs. 10.15 lakhs under section 68 for unexplained income. The assessment was initiated under section 153A following a search action on 11.01.2019.

What were the issues?

Whether the addition under section 68 for unexplained income in an unabated assessment year is sustainable without any seized or incriminating material.

Which sections of the Income-tax Act were involved?

Section 153A,Section 68,Section 132

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN

Hearing: 23.06.2025Pronounced: 27.06.2025

Date of hearing 23.06.2025 Date of pronouncement 27.06.2025 ORDER

PER SATBEER SINGH GODARA, JM

1.

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Delhi’s order dated 18.09.2024 passed in case no. 11614/2016-17, involving proceedings under section 153A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

It emerges during the course of hearing with the able assistance coming from both the learned representatives that they have made section 68 unexplained income addition of Rs.10.15 lakhs in assessment dated 08.06.2021 as upheld in the CIT(A)’s lower appellate discussion.

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