RITESH KUMAR GUPTA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-5, NEW DELHI

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ITA 688/DEL/2020Status: DisposedITAT Delhi27 January 2026AY 2011-12Bench: SHRI S RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the CIT(A) had confirmed the additions made by the AO under Section 153A of the Act. However, in the absence of any supporting material, the grounds of appeal were found to be untenable.

What were the facts?

A search and seizure operation was conducted under Section 132 of the Income Tax Act. Consequently, notices under Section 153A were issued. The assessee did not file returns initially but later declared income. The Assessing Officer made additions to the income for various assessment years, which were confirmed by the CIT(A).

What were the issues?

Whether the additions made by the AO and confirmed by the CIT(A) are sustainable in the absence of supporting material, and if the proceedings under Section 153A were initiated correctly.

Which sections of the Income-tax Act were involved?

Section 153A,Section 132,Section 271F,Section 142(1),Section 143(3),Section 68,Section 115BBE

AI-generated summary — verify with the full judgment below

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

Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Respondent: Ms. Monika Singh, CIT-DR
Hearing: 21.01.2026Pronounced: 21.01.2026
2.

Brief facts of the case are that a search and seizure operation under Section 132 of the Act was carried out on 02.03.2017. In pursuance to search action, notice under Section 153A of the Act dated 15.03.2018 was issued. The assessee did not file return of income. Ld. AO issued notice under Section 271F of the Act dated 02.03.2018 and imposed penalty under Section 271F of the Act dated 31.07.2018. The assessee filed return of income on 17.10.2018 declaring income of Rs.12,30,589/-. Notice under Section 142(1) of the Act for the year issued on 09.10.2018 and 27.11.2018. Notice under Section 143(2) of the Act was issued on 07.12.2018. Show-cause-notice was issued on 09.12.2018. On completion of proceedings, Ld. AO vide order dated 30.12.2018 made addition of Rs.36,06,65,104/- for AY 2011-12. Similarly, Ld. AO passed separate orders dated 30.12.2018 for AYs 2012-13 to 2017-18.

3.

Against orders dated 30.12.2018 of Ld. AO, the appellant/assessee filed appeals before Ld. CIT(A) which were dismissed vide order dated 25.11.2019.

“1.Initiating proceedings u/s 153A of the Act without providing satisfaction note to the assessee; 2. Not considering the retraction of statement recorded under intimidation and pressure u/s 132(4) of the Act: 3. On the facts and in the circumstances of the case and in law the Ld. CIT (Appeals) erred in confirming the action of the Assessing Officer in making addition in a sum of Rs. 36,06,65,104/- being the amount of deposit in the bank account of M/s Jagdamba Trading Company treating the same as unexplained invoking section 68 r.w.s. 115BBE of the Act; 4. On the facts and in the circumstances of the case and in law the Ld. CIT (Appeals) erred in confirming the action of the Assessing Officer treating the regular business income earned by the assessee in a sum of Rs.13,28,957/-as unexplained income taxable u/s 115BBE of the Act.”

5.

All above noted appeals have similar facts, grounds of appeals, so they are heard together.

6.

None appeared on behalf of assessee on 28.10.2024, 01.01.2025, 15.05.2025, 01.07.2025, 12.08.2025, 25.09, 25.11.2025 and today.

7.

Learned Departmental Representative relied on orders of Ld. CIT(A) and Ld. AO.

8.

From examination of record, it is evident that Ld. CIT(A) vide order dated 25.11.2019 confirmed additions made by Ld. AO under Section 153A of the Act. In absence of any supporting material, the grounds of appeal being de void of merits are untenable. Therefore, the grounds of appeal are rejected.

9.

In the result, all the appeals of filed by the assessee are dismissed.

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