AVADESH CHOUDHARY,DELHI vs. DCIT CIRCLE 52(1), DELHI

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ITA 6036/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2019-202 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 merit in the assessee's explanation as the Revenue did not rebut the factual position regarding the loan's receipt date. Consequently, the addition of Rs. 15 lakhs was deleted.

What were the facts?

The assessee's appeal for AY 2019-20 concerns an addition of Rs. 15 lakhs made under Section 69A of the Income-tax Act. The assessee had provided an explanation that the loan was received on January 16, 2013, supported by bank statements.

What were the issues?

Whether the addition of an unexplained loan under Section 69A was justified when the assessee provided evidence of its receipt date, which was not rebutted by the revenue.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 09.07.2026Pronounced: 09.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 6036/Del/2026 Assessment Year: 2019-20 Avadesh Choudhary, Vs. DCIT, C/o CA Vaibhav Goel, 75, Navyug Circle 52(1), Market, 1st Floor, Ghaziabad, Uttar Delhi. Pradesh-201002. PAN: ADVPC1360R (Appellant) (Respondent) Assessee by Sh. Vaibhav Goel, CA Department by Sh. Nirmal Nangia, Sr. DR

Date of hearing 09.07.2026 Date of pronouncement 09.07.2026 ORDER

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 06.03.2026 having DIN & Order No. ITBA/NFAC/S/250/2025-26/1086955785(1), involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

ITA No.- 6036/Del/2026 Avadesh Choudhary 3. Coming to the assessee’s first and foremost substantive ground, it is evident, at the outset that there is hardly any need for tribunal to delve with the relevant factual matrix at length in so far as the correctness of both the learned lower authorities’ action, adding the loan transaction in issue of Rs. 15 lakhs u/s 69A of the act, in the assessment order as upheld in the lower appellate discussion is concerned. This is for the precise reason that for the impugned assessment order in A.Y. 2019- 20, the assessee had submitted his explanation that the same was received way back on 16.01.2013 going by his bank statement forming part of the records. This clinching factual position has gone unrebutted from the Revenue’s side. I find merit in the assessee’s case and delete the impugned addition of Rs. 15 lakhs in very terms.

4.

In the result, the assessee's appeal is allowed.

Order pronounced in the open court on 09th July, 2026

Sd/-/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29th July, 2026. Pooja. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR 2

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