SHIV KUMAR,MUZAFFARNAGAR vs. ITO WARD 3(2)(5), KHATAULI

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ITA 7669/DEL/2026Status: DisposedITAT Delhi10 September 2026AY 2021-223 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the lower authorities relied on assumptions and presumptions rather than incriminating material. There was no actual evidence presented to support the on-money allegation against the assessee.

What were the facts?

The assessee's appeal for AY 2021-22 arose from reassessment proceedings under section 147. The addition was made based on alleged cash payment of Rs. 15,72,510/- to Bhutani Group, found during a search action.

What were the issues?

Whether the addition made based on alleged on-money payment was supported by sufficient incriminating material and evidence.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 20.08.2026Pronounced: 20.08.2026

P a g e | 1 ITA No.7669/Del/2026 Shiv Kumar (AY: 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.7669/Del/2026 Assessment Year: 2021-22 Shiv Kumar Vs. ITO, Ward 3(2)(5) S/o Surajbhan Bhopa, Khatauli, Post Bhopa, Jansath, Uttar Pradesh Muzaffarnagar, Uttar Pradesh – 251308 PAN: KCIPK0204E (Appellant) (Respondent)

Assessee by Sh. Pawan Garg, CA Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 20.08.2026 Date of pronouncement 20.08.2026 ORDER This assessee’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2026-27/1088948909(1), dated 12.05.2026 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

P a g e | 2 ITA No.7669/Del/2026 Shiv Kumar (AY: 2021-22) 2. Learned departmental representative vehemently argues in support of both the learned lower authorities’ respective assessment and lower appellate findings that the assessee/appellant herein has rightly been assessed for having made cash payment of Rs.15,72,510/- to Bhutani Group as per departmental authorities’ action having found/seized the corresponding incriminating material in search action on 04.01.2024.

3.

I have given my thoughtful consideration to the assessee’s and the Revenue’s respective vehement submissions against and in support of the impugned addition. There is hardly any dispute between the parties that both the learned lower authorities have more gone by their respective assumptions and presumptions than having discussed any incriminating material indicating the assessee to have made the impugned on-money payment to the searched party in question. It is further emphasized that there is no indication in the assessment order or in the lower appellate discussion discussing any actual evidence against the assessee to buttress the on-money allegation. I thus find no merit in the impugned addition of Rs.15,72,510/- which is hereby deleted in very terms.

P a g e | 3 ITA No.7669/Del/2026 Shiv Kumar (AY: 2021-22) 4. This assessee’s appeal is allowed. Order pronounced in the open court on 20th August, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 10th September, 2026. Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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