BHIMRAV MAHTARJI SONWANE,TAD PIMPALGAON vs. ITO WARD 1(5), AURANGABAD

ITA 3096/PUN/2025Status: DisposedITAT Pune30 January 2026AY 2022-2023Bench: the Investigation Wing and the Assessing Officer, in complete violation of the principles of natural justice and Section 250(6) of the Income-tax Act, 1961.9 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the addition was based solely on an uncorroborated third-party statement and a diary entry, without allowing cross-examination or considering that the alleged signatures did not match the assessee's. Finding no evidence to prove the cash transaction, the tribunal concluded the addition was based on surmises and conjectures and directed its deletion.

What were the facts?

The assessee's return was selected for assessment based on information from a search in a third-party's (Shri Ashish Rameshchandra Sahuji) case, where diaries allegedly listed the assessee for cash payments. The Assessing Officer added ₹11,46,800 as unexplained money under Section 69A based on Sahuji's statement and a mobile number linked to the assessee. The assessee denied any transaction, citing a mismatch in signatures and lack of corroborative evidence. The CIT(A) dismissed the appeal ex-parte.

What were the issues?

The key issue was the validity of an addition under Section 69A based solely on an uncorroborated third-party statement and seized documents without cross-examination, and the CIT(A)'s ex-parte dismissal without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B,Section 250(6),Section 69A,Section 131,Section 144,Section 147,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Mukesh Chudiwal
For Respondent: Shri Ajitesh Kumar Meena – Addl.CIT
Hearing: 28/01/2026Pronounced: 30/01/2026

PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC],passed under section 250 of the Income Tax Act, 1961 for the A.Y.2022-23dated 17.10.2025 emanating from the Assessment Order passed under section 143(3) read with section 144B of the Act, dated 28.02.2024. The Assessee has raised the following grounds of appeal :

“1. The learned CIT(A). NFAC erred in dismissing the appeal ex-parte without considering the written submissions, documents, books of ITA No.3096/PUN/2025 [A] account, and evid

The order continues below.

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