DINESH KUMAR,PANIPAT vs. INCOME TAX OFFICER, WARD- 1, PANIPAT, PANIPAT

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ITA 1208/DEL/2026Status: DisposedITAT Delhi16 April 2026AY 2017-182 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 assessee's survey statement clearly indicated that the amount of Rs. 5,00,000/- was already included in a larger disclosure. Therefore, the addition made by the lower authorities constituted a double addition.

What were the facts?

The assessee's appeal pertains to the assessment year 2017-18. The lower authorities treated an amount of Rs. 5,00,000/- as unexplained under Section 69A of the Income-tax Act.

What were the issues?

Whether the addition of Rs. 5,00,000/- as unexplained cash was justified when it was already part of a disclosure made during a survey, leading to a potential double addition.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 06.04.2026Pronounced: 06.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.1208/Del/2026 Assessment Year: 2017-18 Sh. Dinesh Kumar Vs. Income Tax Officer H.No. 1094, New Housing Ward-1 Board Colony, Panipat-132103 Panipat- 132103 Haryana Haryana PAN: ACSPG7569G (Appellant) (Respondent) Assessee by Sh. Amit Kaushik, Adv., & Sh. Himanshu Sharma, Adv. Department by Sh. Ravi Kant Chaudhary, Sr. DR

Date of hearing 06.04.2026 Date of pronouncement 06.04.2026 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)- 3 [in short, the “CIT(A)”], Gurgaon’s Appeal No. 10817/CIT(A), Karnal/2019-20 dated 09.01.2026, involving proceedings u/s 143(3) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case filed perused.

2.

Coming to the assessee’s sole substantive ground raised herein that both the learned lower authorities have erred in law and on facts in treating the amount in issue of Rs. 5,00,000/- as un-explained u/s 69A of the Act, the Revenue could hardly dispute

ITA No.1208/Del/2026 that the assessee’s survey statement dated 18.08.2016 had made it clear that disclosure of Rs. 25,72,140/- duly included the same i.e. at 39 to 40 of the paper book. This Tribunal, therefore, finds merit in the assessee’s first and foremost argument that the above disclosure during survey is inclusive of the impugned additions of Rs. 5,00,000/- and, thus, an instance of double addition made in his hands. The same is directed to be deleted therefore.

3.

The assessee’s appeal is allowed.

Order pronounced in the open court on 6th April, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 16th April, 2026. Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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