SANJAY CHOUDHARY,FARIDABAD vs. ITO WARD 2(3), FARIDABAD

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ITA 1302/DEL/2026Status: DisposedITAT Delhi16 April 2026AY 2011-122 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 revenue failed to substantiate the addition as the assessee's name did not appear in any relevant documents from the survey. Consequently, the addition made by the lower authorities was directed to be deleted.

What were the facts?

The assessee's appeal concerns an addition of Rs. 15.25 lakh as undisclosed income based on cash transactions found during a survey at another entity's premises. The assessee's paper book did not contain any material linking him to these transactions.

What were the issues?

Whether the addition of Rs. 15.25 lakh as undisclosed income is justified when the assessee is not linked to the source documents found during a survey at a third party's premises.

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 BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Adv. Ms. Shilpa Gupta, CA
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.1302/Del/2026 Assessment Year: 2011-12 Vs. Income Tax Officer, Sh. Sanjay Choudhary H.No. 1233, Sector- 7D, Ward-43(1), Faridabad Civic Centre Haryana-121006 New Delhi-02 PAN:ACUPC9133G (Appellant) (Respondent) Assessee by Sh. Somil Agarwal, Adv. Ms. Shilpa Gupta, CA 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 2011-12, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Gurgaon’s case no. 10496/CIT(A), Gurgaon-3/2018-19 dated 15.01.2026, involving proceedings under section 143 (3)/147 of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’. Heard both the parties. Case filed perused. 2. It transpires during the course of the hearing that the assessee/appellant is aggrieved against both the lower learned authorities’ respective assessments and lower appellate findings adding in amount in issue of Rs. 15.25 lakh as his undisclosed income which forms the source subject matter of the tribunal’s apt adjudication however.

ITA No.1302/Del/2026

3.

Learned departmental representative vehemently argues that the impugned addition has been rightly made in the assessee’s hand based on some entries representing his cash transactions which were found during the course of a survey carried out at the business premises of M/s Dagar Vishwa Shiksha Samiti, Balllabgarh . It is made clear that the assessee’s detailed paper book has duly filed the said material wherein his name nowhere appears in any of the corresponding pages which has gone un- rebutted from the revenue side. It is further reiterated that neither the learned Assessing Officer nor the CIT(A) respective detailed discussion could throw any light to assessee’s clinching stand so as to substantiate the impugned addition. The same is directed to be deleted in very terms therefore. 4. This assessee’s appeal is allowed.

Order pronounced in the open court on 06th 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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