SERAJUDDIN AND CO,KOLKATA vs. DCIT/ACIT CENTRAL CIRCLE-1, BHUBANESWAR

ITA 536/CTK/2026Status: DisposedITAT Cuttack10 September 2026AY 2021-225 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition was based solely on a Telegram chat not found in the assessee's possession or involving its partners. Since no statements were recorded from the parties involved in the chat and the Assessing Officer had not made any additions earlier despite knowing about the evidence, the enhancement was deemed unjustified.

What were the facts?

The assessee's appeal concerns an enhancement of Rs. 3,50,00,000 made by the CIT(A) based on a Telegram chat found on a third party's mobile. The chat allegedly indicated cashbacks received by the assessee from certain parties.

What were the issues?

Whether an addition can be made based on a Telegram chat found on a third party's mobile, without corroborating evidence or statements from the involved parties.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

Hearing: 10/09/2026Pronounced: 10/09/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A)-2, Bhubaneswar [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Bhubaneswar-2/10137/2020-21 dated 10.03.2026 for the assessment year 2021-22. 2. Shri Sunil Mishra, AR appeared on behalf of the assessee and Shri Jeetendra Kumar, CIT D.R. represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the only issue in this appeal is against the enhancement made by the ld. CIT(A) in respect of 3,50,00,000/- on account

The order continues below.

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