SAKAMBER DUTT SHARMA THROUGH LEGAL HEIR ASHISH POKHRIYAL,DELHI V. INCOME TAX OFFICER WARD 34(2), DELHI

ITA 8344/DEL/2025

AI Insights

The case involves an appeal by the assessee, Sh. H. C. Parasher, against the order of the Addl. JCIT(A)-1/Nashik, which sustained the addition of Rs. 28 lacs as undisclosed income for the Assessment Year 2012-13. The addition was initially based on a complaint and statements regarding the expenditure of Rs. 40 lacs on the marriage of the assessee's daughter. The Tribunal criticized the lower authorities for not conducting a proper inquiry or verification and relying solely on the complaint and statements made in a domestic violence case. The Tribunal emphasized the lack of evidence to substantiate the claim that the assessee had spent Rs. 40 lacs on the marriage.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841001 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-12-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Salary income

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER ITA No.8344/Del/2025 Assessment Year 2012-13 Assessee Sh. H. C. Parasher, Advocate Ms. Hiteshi Parasher, Advocate Respondent Sh. Manoj Kumar, Sr. DR Date of Hearing 14.01.2026 Date of Pronouncement 27.02.2026 ORDER PER C.N. PRASAD, JM This appeal is filed by the assessee is directed against the order of the Addl. JCIT(A)-1/Nashik dated 15.10.2025 for the A.Y. 2012-13 in sustaining the addition of Rs.28 lacs made by the AO as undisclosed income. 2. The Ld. Counsel for the assessee at the outset submitted that the assessee during pendency of appeal before the Addl. Sakamber Dutt Sharma Through Legal Heir Ashish Pokhriyal, AA-66, Shalimar Bagh, New Delhi PAN No.AAZPS3966Q Vs ITO Ward- 34 (2) Delhi Assessee Respondent Printed from counselvise.com Page | 2 JCIT(A)-1/Nashik on 22.02.2025 and the death certificate is place in paper book at page-3. The ld. Counsel for the assessee submitted that though the assessee expired on 22.02.2025 the Ld. CIT(A) had passed the order in the name of the assessee a dead person on 15.10.2025. 3. The Ld. Counsel for the assessee further submitted that in the case of the assessee the assessment was reopened u/s.147 of the Act based on a complaint / FIR registered against assessee’s son in law in a domestic violence case and the statements given by the assessee that he has spent around Rs. 40 lacs for the marriage of his daughter. Based on the FIR and statements, the assessment of the assessee was reopened and in course of assessment proceedings the assessee was required to explain and furnished details for the sources of Rs.40 lacs spent on his daughter’s marriage. In the course of assessment proceedings the assessee has explained that he has spent around Rs.12 lacs for his daughter’s marriage out of his salary income, past savings, PPF maturity, advances from his relatives as well as salary income of his daughter. The assessee has explained that he has incurred expenditure of approximately Rs.12 lacs only for his daughter’s marriage. However, the AO based on a complaint filed by the assessee’s daughter before ACP, CWA Cell, Pritampura Delhi claiming that Rs.40 lacs was spent on her marriage and other valuable goods, general items, gold and diamond jewellery, he was of the opinion that the assessee had actually spent Rs. 40 lacs on his daughter’s Printed from counselvise.com Page | 3 marriage had ignored the submissions of the assessee that he had only spent Rs. 12 lacs approximately on his daughter’s marriage. On appeal the ld. CIT(A) sustained the addition. 4. Heard rival submissions and perused the orders of the authorities below. I am of the view that the addition is not sustainable in the hands of the assessee simply because assessee’s daughter had filed a complaint in domestic violence case that her father had spent around Rs. 40 lacs on her marriage without any verification, recording statement of the assessee or his daughter or the son in law of the assessee by the AO and not iota of evidences was brought on record to prove that the assessee had actually spent Rs. 40 lacs for his daughter’s marriage. It is only on the basis of the statement made by assessee’s daughter in a complaint in domestic violence case the addition was made. The AO has not made any enquiry at all so as to bring any evidence on record how much expenditure has been incurred by the assessee for her daughter’s marriage. 5. Thus, I am of the view that there is no conclusive proof this case that the assessee had spent Rs. 40 lacs on his daughter’s marriage. In this circumstances the AO is directed to delete the addition of Rs. 28 lacs as unexplained income of the assessee. Printed from counselvise.com Page | 4 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 27.02.2026. Sd/- [C.N. PRASAD] JUDICIAL MEMBER Dated: 27.02.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "