BHAVYA CHAWLA,FARIDABAD vs. NATIONAL FACELESS ASSESSMENT CENTER, JAWAHARLAL NEHRU STADIUM

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ITA 4896/DEL/2026Status: DisposedITAT Delhi10 July 2026AY 2016-20173 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 found that the lower authorities relied on assumptions rather than concrete evidence to support the on-money allegation. There was no actual evidence presented against the assessee to justify the addition.

What were the facts?

The Revenue alleged that the assessee paid on-money of Rs. 18,98,400/- to a developer based on incriminating material found during a search. The lower authorities made additions based on assumptions and presumptions.

What were the issues?

Whether the addition of on-money payment was supported by sufficient evidence, or if it was based on mere assumptions and presumptions by the revenue authorities.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.06.2026Pronounced: 03.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4896/Del/2026 Assessment Year: 2016-17 Bhavya Chawla, Vs. National Faceless Assessment 102, Everest Tower Omex Centre, Height, Sec. 86, New Delhi Greater Faridabad, Faridabad PAN: AGSPC8539L (Appellant) (Respondent) Assessee by Sh. Satyajeet Goel, Adv. Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 03.06.2026 Date of pronouncement 03.06.2026 ORDER This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1087335349(1), dated 13.03.2026 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.4896/Del/2026

2.

Learned departmental representative vehemently argues in support of the learned lower authorities’ respective assessment and the lower appellate findings that the assessee/appellant herein has rightly been assessed for having paid on-money of Rs.37,96,800/- in which the assessee is having 50% share i.e. Rs.18,98,400/- to the developer M/s. Omaxe group as per departmental authorities’ action having found/seized the corresponding incriminating material in search action on 14.03.2022. 3. I have given my 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 against her. I thus find no merit

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ITA No.4896/Del/2026

in the impugned addition of Rs.18,98,400/- which is hereby deleted in very terms. 4. This assessee’s appeal is allowed. Order pronounced in the open court on 3rd June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 10th July, 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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