SDPL LAND & BUILDERS PRIVATE LIMITED,SANGARIA vs. ACIT/DCIT, CIRCLE-2, BIKANER

ITA 500/JODH/2024Status: DisposedITAT Jodhpur14 August 2026AY 2013-146 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the facts and basis of the addition were materially identical to a previous case decided in favor of the assessee. Following judicial consistency and parity, the addition was deleted.

What were the facts?

The Assessing Officer made an addition under Section 69A for alleged cash payment towards the purchase of flats, based on a builder's Excel sheet and statement. The assessee contended that the issue was identical to a previous ITAT decision in their own case for a different assessment year.

What were the issues?

Whether an addition under Section 69A for alleged on-money payment is sustainable without independent corroborative evidence, when similar additions have been deleted in the assessee's own case for identical facts.

Which sections of the Income-tax Act were involved?

Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the order dated 31.05.2024 passed by the Ld. CIT(A), NFAC, for the Assessment Year 2013-14. 2. In the said case, the Assessing Officer had made an addition under section 69A on account of alleged cash/on-money payment towards purchase of flats in Aradhna Residency, developed by M/s Om Sokhal Builders & Constructions Pvt. Ltd. The addition was made primarily on the basis of the Excel sheet allegedly found during survey proceedings at the premises of the builder and the statement of Shri Ram Gopal Sokhal recorded under section 131. 2 Asst. Year: 2013-14

3.

At the outset, it was submitted that the issue involved in the present appeal is squarely covered

The order continues below.

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