SURENDRA PATWA,INDORE vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

ITA 847/IND/2025Status: DisposedITAT Indore25 August 2026AY 2013-1428 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the department must have some primary material before calling upon the assessee for an explanation. Since the core primary facts were unidentifiable and the assessee could not be forced to prove a negative, the impugned order was set aside.

What were the facts?

The Assessing Officer (AO) reopened the assessment of the assessee for AY 2013-14, making an addition of Rs. 59,67,000/- for unexplained investment in property. The assessee failed to provide explanations and evidence despite multiple notices.

What were the issues?

Whether the addition for unexplained investment under Section 69 was justified without the department providing prima facie material. Whether the assessee was rightly asked to explain the investment when they denied purchasing any property.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,Section 148,Section 142(1),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Binay Kumar Rai, Sr.DR
Hearing: 12.08.2026Pronounced: 25.08.2026

Per Paresh M Joshi, J.M:

This is an appeal filed by the Assessee under section 253 of the income tax Act 1961,[ hereinafter referred to as the Act

for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order

bearing No:-ITBA/NFAC/S/250/2025-26/1079459482(1)

dated 11.08.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “Impugned

order”. The Relevant Assessment year is 2013-14 and the SURENDRA PATWA ITA No. 847/Ind/2025 - A.Y. 2013-14

corresponding previous year period is from 01.04.2012 to 31.03.2013. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/

The order continues below.

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