SURESHKUMAR KASTURRAM PUROHIT ,AHMEDABAD vs. INCOME TAX OFFICER, INT. TAX, WARD - 2 , AHMEDABAD

ITA 386/AHD/2025Status: DisposedITAT Ahmedabad13 February 2026AY 2016-17Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal deleted the addition of Rs. 1,00,000, accepting the assessee's explanation that the cash deposit for the flat advance was sourced from prior NRE account withdrawals. It also deleted the addition of Rs. 4,32,280 for stamp duty and registration charges, as the assessee provided a bank challan and a notarized affidavit from the developer confirming these payments were part of the flat purchase consideration.

What were the facts?

The assessee, a non-resident US citizen, booked a flat in Mumbai and made payments between 2011-2018. As no income tax return was filed, an assessment was reopened under section 148, proposing an addition to income. The DRP confirmed additions of Rs. 1,00,000 for an unexplained cash deposit and Rs. 4,32,280 for stamp duty and registration charges.

What were the issues?

The key issues were the confirmation of additions under Section 69 for an unexplained cash deposit and unexplained stamp duty and registration charges related to a flat purchase.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 148,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the final assessment order dated 19-12-2024 passed under section 143[3] rws 144C[13] of the Income Tax Act, 1961 [hereinafter referred as ‘the Act’] by the Assistant Commissioner of Income Tax relating to the Assessment Year 2016-17. I.T.A No. 386/Ahd/2025 A.Y. 2016-17 Page No 2

2.

Brief facts of the case is that the assessee is non-resident residing in USA since April 2002 and is citizen of USA. The assessee booked a residential flat at Kandawali West, Mumbai in the Y

The order continues below.

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