MUKUL PATHAK,ROORKEE vs. AO, CENTRAL CIRCLE DEHRADUN

PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Noida’s order dated 14.01.2026 passed in case No. CIT(Appeals) Noida-3/10067/2018-19, involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.129/DDN/2026

Heard both the parties. Case file perused. 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 paid on-money of Rs.7,33,400/- to the developer M/s. Omaxe group as per departmental authorities’ action having found/seized the corresponding incriminating material in search action on 15.03.2022. 3. We have given our 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. We thus find no merit in the

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ITA No.129/DDN/2026

impugned addition of Rs.7,33,400/- which is hereby deleted in very terms. 4. This assessee’s appeal is allowed. Order pronounced in the open court on 12th August, 2026 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12th August, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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