DCIT, VIKASH BHAWAN DELHI vs. RAJAN KUMAR, LAXMI NAGAR,DELHI

ITA 130/DEL/2025Status: DisposedITAT Delhi06 February 2026AY 2012-13Bench: SHRI SUDHIR KUMAR (Judicial Member), SMT. RENU JAUHRI (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings initiated by the Assessing Officer were illegal as there was no independent application of mind by the AO to the information received from the Investigation Wing. Furthermore, reopening beyond four years without demonstrating failure on the part of the assessee to disclose material facts was also deemed invalid.

What were the facts?

The Revenue appealed against the deletion of an addition made under Section 69A for unexplained money. The Assessing Officer had made additions based on information from the Investigation Wing regarding accommodation entries and commission.

What were the issues?

Whether the reassessment proceedings were validly initiated without independent application of mind by the AO and whether reopening beyond four years was justified.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 148,Section 143(3)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SHRI SUDHIR KUMAR & SMT. RENU JAUHRI

For Appellant: CA Sh. Atul Dhama, CA
For Respondent: Shri Ajay Kumar Arora, Sr. DR, CA Sh. Atul Dhama, CA
Hearing: 27/1/2026Pronounced: 06/2/2026

PER SUDHIR KUMAR, JM:

This appeal by the Revenue is preferred against the order dated 13-11.2024 of the National Faceless Appeal Centre (NFAC) Delhi (in short “the Ld. NFAC)) relevant to assessment year 2012-13. The assessee also filed the cross objection for the Assessment Year 2012-13. 2. The Revenue has raised the following grounds in appeal:

1.

Whether on the facts and in circumstances of the case, the Ld. CIT(A) has erred in deleting the addition made on account of unexplained money u/s 69A o

The order continues below.

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