RAHUL AGGARWAL,INDIA vs. INCOME TAX OFFICER WARD 30(3), CIVIC CENTRE, DELHI

ITA 6053/DEL/2025Status: DisposedITAT Delhi13 March 2026AY 2017-18Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in sustaining the addition based on surmises and disregarding documentary evidence. The addition was based on a negative cash balance working not confronted to the assessee and relied on an inapposite precedent.

What were the facts?

The assessee filed a return of income which was processed by CPC. The case was selected for limited scrutiny due to credit card payments. Notices were issued, and an assessment order was passed making an addition. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the addition sustained by the CIT(A) regarding credit card payments made from cash withdrawals is justified without considering documentary evidence and affording proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(2),Section 250,Section 69A,Section 115BBE,Section 69

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Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

For Appellant: Shri Rajesh Mahna, Adv. and Shri Narender Goel, Adv, Shri Manish Gupta, Sr. DR
Hearing: 09.03.2026Pronounced: 13.03.2026

PER VIMAL KUMAR, JM: This appeal filed by the Assessee is against order dated 08.08.2025 of Learned Commissioner of Income Tax (Appeals)-3, Chennai [hereinafter referred to as ‘the Ld. CIT(A)’] passed u/s 250 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’] arising out of assessment order dated 10.12.2019 for Assessment Year 2017-18. 2. Brief facts of the case are that assessee filed return of income on 17.03.2018 declaring total income of Rs.4,08,280/- which was processed by the CPC u/s 143(1) of the Income Tax Act, 1961. Subsequently, the case was selected for limited scrutiny through CASS-2018CYCLE on the reason of “Credit Card Payments”.

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