RAJENDRA BABASAHEB WABALE,NASHIK vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION), NASHIK

ITA 3090/PUN/2025Status: DisposedITAT Pune21 September 2026AY 2023-244 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO failed to prove any cash payment by the assessee. The document relied upon by the AO did not mention any cash payment and lacked evidentiary value.

What were the facts?

The assessee, an NRI, purchased an immovable property using banking channels from his NRE account. The AO alleged cash payments to the builder based on documents found during a search in the builder's case, without showing these documents to the assessee.

What were the issues?

Whether the addition made by the AO on account of alleged cash payment is baseless and without evidence, and whether the onus was on the Revenue to prove such payment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Shri Prashant Barate

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), Pune-13 Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2023-24 on 13/11/2025, emanating from the Assessment Order u/s 143(3) r.w.s. 144C(3) of the Act, dated 07/03/2025. Submission of Ld.AR :

2.

Ld. Authorised representative for the Assessee Advocate Deepa Khare submitted that Assessee was NRI during the relevant period. Assessee is Ex-Serviceman retired from Indian Navy. During the year the assessee was working on M.V. Darya Sindhu & Mira Indian Ship. During the year Assessee purchased an immovable property by p

The order continues below.

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