DHARMESH CHAMANLAL MEHTA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(1)(2), RAJKOT, RAJKOT

ITA 827/RJT/2026Status: DisposedITAT Rajkot21 September 2026AY 2019-206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee failed to submit crucial documents and evidence before the lower authorities. Therefore, the Tribunal set aside the order of the Ld. CIT(A) and remitted the issue back for fresh adjudication, granting the assessee one more opportunity to present their case.

What were the facts?

The assessee's appeal pertains to an addition of Rs. 26,42,700/- made by the Assessing Officer as unexplained investment for the purchase of an office unit. The addition was based on seized documents and data from the builder, which indicated an 'on-money' payment not recorded in the assessee's books.

What were the issues?

Whether the addition of unexplained investment based on seized builder data is sustainable without direct corroborative evidence linking the assessee, and whether the assessee was denied a proper opportunity for cross-examination.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Brijesh Parekh. Ld. AR
For Respondent: Shri Shishir Kumar, Ld. SR DR
Hearing: 27/07/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2019-20, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 18.12.2025 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld. CIT(A)’] which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s 147 of the Act dated 24.03.2024. 2. When the matter was

The order continues below.

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