PLHR HOSPITALITY PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE 32,, DELHI

PER SATBEER SINGH GODARA, J.M:

This assessee’s appeal for assessment year 2020-21 arises against
CIT(Appeals)-30
New
Delhi’s’
order dated
15.07.2025
[DIN:
ITBA/APL/M/250/2025-26/1078535160(1)] in proceedings u/s 147 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties. Case file perused.
2. Coming to the solitary substantive issue between the parties herein, it transpires during the course of hearing that learned Assessing Officer framed his assessment in question on 30.03.2025, inter alia, adding the assessee’s payment of Rs. 20 lakhs made to M/s Syamali Security & Consultant Pvt. Ltd. as it’s unexplained investment and further added the alleged commission expenditure u/s 2
69(3) @ 3%; coming to Rs. 60,000/-; respectively. It is further noticed that the learned CIT(A)’s detailed discussion although has accepted the assessee’s case that both the above statutory provisions do not apply herein, he has; however, affirmed the addition under the so called “general” provisions of the Act.
2.1
It is in this factual backdrop that the tribunal is of the considered view that impugned twin additions stand deleted under the specific provision; no alleged general provision would come to the Revenue’s aid as is done in the lower appellate discussion in issue. And also that going by CIT vs. Shapoorji Pallonji
Mistry (1962) 44 ITR 891 (SC), CIT vs. Union Tyres (1990) 240 ITR 556 (Del.) and CIT vs. Sardari Lal & Co. (2001) 251 ITR 864 (Del.)(FB), there is no such option of changing the head of income in section 251(1)(a) “enhancement”
juri iction as well. The impugned twin additions of Rs. 20 lakh as well as Rs.
60,000/- herein, are hereby deleted, therefore.
3. This assessee’s appeal ITA 4571/Del/2025 is allowed.
Order pronounced in open court on 28.08.2025. (SATBEER SINGH GODARA)

JUDICIAL MEMBER
Dated: 28.08.2025. *MP*