ACIT, CENTRAL CIRCLE-8, NEW DELHI vs. DHEERAJ CHAUDHARY, NEW DELHI

ITA 6380/DEL/2018Status: DisposedITAT Delhi09 April 2026AY 2011-125 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) had correctly deleted the addition of Rs. 1,83,000/- as the assessee had submitted sufficient evidence of land ownership and agricultural use. The revenue failed to provide any contrary evidence to support its grounds of appeal.

What were the facts?

A search operation uncovered incriminating documents related to the assessee. The Assessing Officer (AO) made several additions to the income, including Rs. 1,83,000/- for agricultural income. The CIT(A) deleted the addition of Rs. 1,83,000/-, holding that the assessee had provided evidence of land ownership and use for agricultural purposes, and this addition was not linked to seized documents.

What were the issues?

Whether the addition made by the AO on account of agricultural income, without substantiating it with requisite evidence, was justified, especially when the assessee provided evidence of land ownership and agricultural use.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(3),Section 250,Section 271,Section 274,Section 127,Section 139(1),Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, DELHI

Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Ms. Monalisha Maity, Adv
For Respondent: Ms. Monika Singh, CIT-DR
Hearing: 01.04.2026Pronounced: 09.04.2026

PER VIMAL KUMAR, JM:

The appeal filed by the Department of Revenue is against the order dated 31.07.2018 of the Ld. Commissioner of Income Tax (Appeals)-31,

P a g e | 2 Dheeraj Chaudhary (AY 2011-12) New Delhi (hereinafter referred to as “Ld. CIT(A)”), u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), arising out of order dated 27.12.2016 of the Ld. Assessing Officer/ACIT Central Circle-8, New Delhi (hereinafter referred to as “Ld. AO”), u/s 153A r.w.s. 143(3) of the Act for Assessment Year 2011-12. 2. Brief facts of the case are that, assessee filed return of income on 31.03.2013 declaring total income of Rs. 4,03,908/. The ass

The order continues below.

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