SHWETA VERMA,DELHI vs. ITO WARD 43(1), DELHI

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ITA 7237/DEL/2026Status: DisposedITAT Delhi03 September 2026AY 2022-233 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 lower authorities relied on assumptions and presumptions rather than specific incriminating material. There was no actual evidence to support the on-money allegation against the assessee.

What were the facts?

The Revenue added Rs. 2,69,195/- to the assessee's income as on-money payment to a developer based on search action. The assessee appealed this addition.

What were the issues?

Whether the addition of 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

For Appellant: CA Sh. Samyak Jain, Adv
Hearing: 18.08.2026Pronounced: 18.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 7237/Del/2026 Assessment Year: 2022-23 Vs. ITO Ward-43(1) Shweta Verma A-60, Loni Road Housing Civic Centre, Minto Road, Complex, East Delhi- 93 New Delhi-02 PAN: ALUPV0113G (Appellant) (Respondent) Assessee by Sh. Mukesh Jain, CA Sh. Samyak Jain, Adv. Department by Sh. Mangali Venkata Ramesh, Sr. DR Date of hearing 18.08.2026 Date of pronouncement 18.08.2026 ORDER PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2022-23, 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/250/2026-27/1089025449(1), dated 15.05.2026 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. Learned departmental representative vehemently argues in support of both the learned lower authorities’ respective

ITA No. 7237/Del/2026

assessment and lower appellate findings that the assessee/appellant herein has rightly been assessed for having paid on-money of Rs. 2,69,195/- to the developer M/s. Bhutani Infra Group as per departmental authorities’ search action having found/seized the corresponding incriminating material 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 mere assumptions and presumptions than having discussed any specific 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 taking not any actual evidence against the assessee to buttress the on-money allegation against him. I thus find no merit in the impugned addition of Rs. 2,69,195/- which is hereby deleted in very terms.

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ITA No. 7237/Del/2026

4.

This assessee’s appeal is allowed.

Order pronounced in the open court on 18.08.2026.

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 03.09.2026 Pooja Mittal, 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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