ARTI SHUKLA,AGRA V. DCIT CENTRAL CIRCLE-31, DELHI

ITA 1325/DEL/2023

AI Insights

The case involves two appeals by Arti Shukla against the orders of the CIT(A)-30, New Delhi, concerning the assessment years 2015-16 and 2020-21. The first appeal contested the addition of Rs. 49,50,000 as undisclosed investment under section 69 of the Income Tax Act, 1961, following a search operation under section 132. The Tribunal partially allowed this appeal, removing the addition of Rs. 15,00,000 but upholding the rest. The second appeal addressed the assessment of Rs. 18,00,000 as additional income for the year 2020-21, which was also upheld by the Tribunal due to insufficient evidence provided by the assessee regarding her income sources.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772088 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: ANIL SETHI; HARSHI SRIVASTAV
• Section: 143(3); 132; 153A; 69

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 1324/Del/2023 : Asstt. Year: 2015-16 ITA No. 1325/Del/2023 : Asstt. Year: 2020-21 Arti Shukla, 1-A/1, Vimal Apartment, Agra H.O., Agra, Uttar Pradesh-282001 Vs DCIT, Central Circle-31, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. DESPS4180E Assessee by : Sh. Anil Sethi, CA & Sh. Harshi Srivastav, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 25.08.2025 Date of Pronouncement: 25.08.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals ITA Nos. 1324 & 1325/Del/2023, for Assessment Years 2015-16 and 2020-21, arise against the CIT(A)-30, New Delhi’s in case No. 10655/2014-15 and 10620/2019-20 dated 15.09.2022 and 30.09.2022, in proceedings u/s 153A r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. The assessee’s sole substantive ground in the former appeal ITA No. 1324/Del/2023 pressed during the course of Printed from counselvise.com ITA Nos. 1324 & 1325/Del/2023 Arti Shukla 2 hearing seeks to reverse both the learned lower authorities’ action making section 69 undisclosed investment addition of Rs.49,50,000/- made in the course of assessment and upheld in the lower appellate discussion. 4. We advert to the basic relevant facts. There is no dispute between the parties that the assessee herein was covered under the department’s section 132 search action dated 01.11.2019 carried out in M/s DNC Group of cases. It was during the said search action that the departmental authorities came across three un-encashed cheques involving Rs.15,00,000/- each in former twin and Rs.19,50,000/- in the last instance, respectively, which forms part of sale consideration of Rs.1,12,00,000/- registered much earlier. The said sale deed had admittedly involved the actual payment of Rs.62,00,000/- and balance was to be paid vide the three of the above cheques which formed incriminating material for the assessment authorities to conclude that the assessee had made unaccounted payments of the very same consideration totaling to Rs.49,50,000/- to her vendor(s). All this resulted in the impugned addition made in the assessee’s case which stands upheld in the lower appellate discussion. Printed from counselvise.com ITA Nos. 1324 & 1325/Del/2023 Arti Shukla 3 5. We have given our thoughtful consideration to the assessee’s and the Revenue’s vehement contentions reiterating their respective stands. A perusal of the case record indicates first of all that the assessee had infact paid an amount of Rs.15,00,000/- as per her submissions in the lower appellate proceedings which has neither been specifically dealt with nor rejected in the lower appellate discussion. Learned counsel invites our attention to the assessee’s submissions made to this effect in para 9.3 page 42 of the CIT(A)’s order under challenge. This clinching fact has gone un-rebutted from the Revenue side. We thus find force in the assessee’s instant first and foremost argument and delete the impugned addition to the extent of above payment of Rs.15,00,000/- in very terms. 6. The facts also remains that the assessee has not discharged her statutory presumption of having paid the balance consideration of Rs.34,50,000/- to her vendor(s) as per the seized material. We thus find no reason to interfere with the learned lower authorities’ action to this effect. The impugned addition to the foregoing extent stand upheld therefore. 6.1 No other ground or argument has been pressed before us. Printed from counselvise.com ITA Nos. 1324 & 1325/Del/2023 Arti Shukla 4 This assessee’s appeal ITA No. 1324/Del/2023 is partly allowed in above terms. 7. Next comes the assessee’s latter appeal ITA No. 1325/Del/2023 for assessment year 2020-21. Suffice to say, the sole substantive issue herein is that of assessment of Rs.18,00,000/- declared as additional income which has been assessed by both the learned lower authorities u/s 69 r.w.s. 115BBE of the Act. 8. Learned counsel submits in this factual backdrop that the assessee had derived the foregoing income by carrying out tuitions and related activities. We note that neither she has discharged her onus of proving the corresponding qualifications and experience nor the details of her so called students and their deposition(s) before the learned lower authorities are forthcoming from the case records. We thus find no reason to interfere with both the learned lower authorities respective findings assessing the assessee’s foregoing additional income u/s 69 r.w.s. 115BBE off the Act Rejected accordingly. 8.1 No other grounds or argument has been pressed before us. Printed from counselvise.com ITA Nos. 1324 & 1325/Del/2023 Arti Shukla 5 9. To sum up, the assessee’s former appeal ITA No. 1324/Del/2023 is partly allowed and her latter case ITA No. 1325/Del/2023 is dismissed; in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 25/08/2025. Sd/- Sd/- (Naveen Chandra) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 25/08/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "