SHAHNAWAZ AHMED CHAUDHARY,DELHI V. ITO, WARD 58(2), DELHI

ITA 2773/DEL/2024

AI Insights

The case involves Shahnawaz Ahmed Chaudhary, the appellant, who appealed against the order of the Commissioner of Income-tax (Appeals), NFAC, Delhi, which arose from an earlier order by the ITO, Ward-58(2), Delhi. The dispute centered on additions made under section 69C of the Income Tax Act, 1961, concerning unexplained sources of funds used to pay credit card bills. The appellant argued that these payments were made directly by customers/clients to his credit card bills, a claim initially unsupported by evidence at the lower levels. The tribunal decided to allow the submission of additional evidence to substantiate the appellant's claims, which would be considered by the CIT(A) in a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781841 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 30-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR KULHERI
• Assessee Lawyers: SANDEEP MANAKTALA
• Keywords: Additional evidence; Source of fund
• Section: 143(3); 69C

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.2773/Del/2024 Assessment Year: 2017-18 Shahnawaz Ahmed Chaudhary, 162-J-Extension, Gali No.5, Laxmi Nagar, Delhi – 110 092. PAN: AGMPC8667K Vs ITO, Ward-58(2), New Delhi (Appellants) (Respondents) Assessee by : Shri Sandeep Manaktala, CA Revenue by : Shri Sushil Kumar Kulheri, Sr. DR Date of Hearing : 29.09.2025 Date of Pronouncement : 29.10.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 31.03.2024 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.CIT (A), Delhi-19/10373/2019-20 arising out of the appeal before it against the order dated 07.12.2019 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-58(2), Delhi (hereinafter referred to as the Ld. AO). Printed from counselvise.com ITA No.2773/Del/2024 2 2. On hearing both the sides, we find that additions u/s 69C of the Act were made on account of unexplained source of funds utilized to make payment of credit card bills. However, the assessee was unable to file relevant evidences to corroborate submissions made before the AO that these payments were made by the customers/clients directly towards his credit card bills and the ld. counsel byway of certain evidences, now made available in the paper book, drew our attention to the fact that the sources are completely disclosed and well explained. However, neither the same were filed before the ld.CIT(A) nor before us as additional evidences. 3, Thus, for ends of justice, the assessee is given an opportunity to file the additional evidences before the ld.CIT(A) which shall be considered for admission in accordance with the law and, there upon, the appeal be decided afresh by the ld.CIT(A). Accordingly, the appeal is allowed for statistical purposes. Order pronounced in the open court on 29.10.2025. Sd/- Sd/- (NAVEEN CHANDRA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29th October, 2025. dk Printed from counselvise.com ITA No.2773/Del/2024 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "