ASHOKKUMAR PRAHLADBAI PATEL,INDIA vs. DCIT, CIRCLE 2(1)(1), INDIA

ITA 1300/AHD/2025Status: DisposedITAT Ahmedabad01 January 2026AY 2016-17Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)9 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition was not justified as there was no direct evidence of the assessee paying on-money. Reliance on a third party's admission and uncorroborated documents was deemed insufficient.

What were the facts?

The assessee's case was reopened based on information of 'on-money' payment for a property purchase. The Assessing Officer made an addition of Rs. 19,62,500/- on account of proportionate on-money paid in cash, which was upheld by the CIT(A).

What were the issues?

Whether an addition for 'on-money' payment can be made solely on the basis of a developer's admission and unverified documents without specific evidence linking the assessee to the transaction.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 69A,Section 132,Section 148,Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri S. N. Soparkar, Sr. Advocate & Ms. Ukti Shah, AR
For Respondent: Shri Rajiv Garg, Sr. DR
Hearing: 24.11.2025Pronounced: 01.01.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short “the CIT(A)”) dated 21.04.2025 for the Assessment Year (A.Y.) 2016-17 in the proceeding under Section 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

The brief facts of the case are that the assessee had filed his return of income for the A.Y. 2016-17 on 30.11.2016 declaring income of Rs.4,87,98,100/-. The original assessment was completed under Secti

The order continues below.

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