CHRYSLER CONSTRUCTION PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER -1(1), INDORE, INDORE

ITA 989/IND/2025Status: DisposedITAT Indore10 August 2026AY 2016-1721 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to furnish necessary details and evidence regarding the transactions, and the department had discharged its initial burden of proof. Therefore, the addition made by the AO was upheld.

What were the facts?

The Assessing Officer (AO) made an addition of Rs 62,63,000/- under Section 69A of the Income Tax Act as unexplained money. The assessee failed to provide complete details and supporting documents for the transactions. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the addition of unexplained money under Section 69A was justified given the assessee's failure to provide supporting evidence for the transactions.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 148,Section 143(2),Section 142(1),Section 253,Section 250,Section 246A,Section 68,Section 69B,Section 69C,Section 69D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI MANISH BORAD & SHRI PARESH M. JOSHI

For Appellant: Ms. Manasvi Ajmera, CA
Pronounced: 10.08.2026

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Revenue under section 253 of the Income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal. The Revenue is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2025-

26/1080318490(1) dated 03.09.2025 passed by the Ld.

CIT(A) u/s 250 of the Act which is hereinafter referred as the Chrysler Construction Private Limited ITA No. 989/Ind/2025 AY-2016-2017 “Impugned Order”. The Relevant Assessment Year is 2016-

2017 and the corresponding Previous Period is from 01/04/2015 to 31/03/2016. 2. FACTUAL MATRIX

2.

1 That as and by way of an Assessment Order made

The order continues below.

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