GAURAV KATHURIA,ROHTAK vs. ACIT CENT GURGAO 1, GURUGRAM
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANAssessment Year: 2017-18 Sh. Gaurav Kathuria, H. No. 1567/19, Shri Nagar Colony, Near Double Phatak, Haryana Vs. ACIT, Central Gurgaon-1, Haryana PAN: CBYPK0864K (Appellant)
PER SATBEER SINGH GODARA, JM
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.
Assessee by Sh. Deepak Upadhyay, CA
Department by Sh. Pooja Swaroop, CIT(DR)
Date of hearing
23.06.2025
Date of pronouncement
27.06.2025
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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. 3. Faced with this situation, learned CIT(DR) could hardly dispute the clinching fact emerging from the case file that the impugned assessment year 2017-18 is an “unabated” one since the departmental authorities had carried out section 132 search action in assessee’s case on 11.01.2019, leading to initiation of Section 153A proceedings. And that hon’ble apex court’s recent landmark decision in PCIT Vs. Abhisar Builwell P. Ltd. (2023) 454 ITR 212 (SC) has settled the law that such an addition involving an “unabated” assessment has to be based on the seized/incriminating material only. 4. From a perusal of the assessment discussion, we find that there is not even an iota of evidence indicating that the learned Assessing Officer has made the addition in 3 | P a g e assessee’s hands based on such an incriminating material. We thus find it a fit case to delete the impugned section 68 addition of Rs.10.15 lakhs in very terms. Ordered accordingly. 5. This assessee’s appeal is allowed. Order pronounced in the open court on 27th June, 2025 (S. RIFAUR RAHMAN) JUDICIAL MEMBER
Dated: 27th June, 2025. RK/-