SHRI MANOHAR LAL SINDHI,BHILWARA vs. ITO, WARD-5, BHILWARA

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ITA 352/JODH/2018Status: DisposedITAT Jodhpur21 December 2020AY 2015-165 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 found that the assessee's explanation for the expenditure was supported by documentary evidence. Therefore, the addition made under section 69C was deleted.

What were the facts?

The assessee's appeal for AY 2015-16 challenges the CIT(A)'s order sustaining an addition of Rs. 3,51,630 on account of unexplained expenditure. The assessee argued that the expenditure was supported by documentary evidence.

What were the issues?

Whether the expenditure was unexplained and if section 115BBE was applicable to the addition.

Which sections of the Income-tax Act were involved?

Section 69C,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH

Before: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Ms. Raksha Birla (CA) & Shri
For Respondent: Shri A.S. Yadav- Ld. Sr. DR

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Jodhpur 5. गाड�फाईल / Guard File 6.

आदेशानुसार/ BY ORDER,

उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, जोधपुर / ITAT, Jodhpur.

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