GANPATLAL,JALORE vs. DCIT CENTRAL CIRCLE 2, JODHPUR

ITA 105/JODH/2026Status: DisposedITAT Jodhpur19 August 2026AY 2020-20216 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the additions were made solely on the basis of third-party statements and 'dumb documents' without corroborative evidence against the assessee. The assessee had categorically denied making any on-money payments.

What were the facts?

The assessee appealed against additions made by the Assessing Officer and confirmed by the CIT(A) regarding alleged on-money payments for shop rooms purchased in Platinum Mall. The additions were based on information from a search and seizure operation on the developer group.

What were the issues?

Whether additions made on account of alleged on-money payments for property purchases, based on third-party information without corroboration, are sustainable. Whether cash deposits in a bank account, explained as business proceeds, can be treated as unexplained for property purchase.

Which sections of the Income-tax Act were involved?

Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE

For Appellant: Shri Bharat Kumar Rajpurohit CA
For Respondent: Ms. Shivani Bansal CIT-DR

PER: SHRI SAKTIJIT DEY; V.P. : These are appeals by the same assessee against separate orders passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)], Jaipur, for the Assessment Years 2019-20, 2020-21, and 2017-18. 2. There is delay of 114 days in all these appeals. The assessee has filed applications seeking condonation of delay duly supported by affidavits. (Assessment Year: 2019-20, 2017-18 and 2020-21)

3.

After considering the submissions of the assessee in the context of facts and materials on record, we are satisfied that the delay is due to reasonable cause. Hence, we are inclined to condone the delay and

The order continues below.

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