ASHOK KUMAR TYAGI,DELHI vs. INCOME TAX OFFICER, DELHI , ITO

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ITA 4003/DEL/2026Status: DisposedITAT Delhi29 July 2026AY 2012-20132 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 held that the addition was not sustainable as it was admittedly based on a false profit and loss account and balance sheet. Therefore, the addition was deleted.

What were the facts?

The assessee's appeal for AY 2012-13 challenged an addition of Rs. 38,15,596/- made by the Assessing Officer. The addition was based on the AO's belief that the assessee had used a fake Chartered Accountant and false financial statements to submit tender bids.

What were the issues?

Whether an addition based on a false profit and loss account and balance sheet is sustainable in the hands of the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA

Pronounced: 07.07.2026

आदेश / ORDER This assessee’s appeal for assessment year 2012-13, arises against the Addl./JCIT(A)-1, Visakhapatnam vide DIN: ITBA/APL/S/250/2025- 26/1083366570(1) dated 20.03.2026 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused. 2. Coming straightway to the assessee’s sole substantive ground raised in the instant appeal challenging the alleged undisclosed turnover addition/income addition of Rs.38,15,596/- made in both the lower appellate proceedings, learned counsel invites the tribunal’s attention to the Assessing

ITA 4003/DEL/2026 ASHOK KUMAR TYAGI

Officer’s reopening reasons at page-110 of the order may it clear that he had made/engaged a fake Chartered Accountant’s name and further relied on false profit & loss account and balance-sheet to submit various tender bids, which forms the sole basis for the department to add aforesaid sum in his hands. 3. This being the clinching factual position going rebutted from the Revenue side, the tribunal of the considered view that the impugned addition of undisclosed business income of Rs.38,15,596/- is not sustainable in the assessee’s hands since admittedly based on false profit & loss account and balance-sheet only. Deleted accordingly. 4. The assessee’s appeal is allowed. Order pronounced in the open courton7th July, 2026.

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29th July, 2026. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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