TaxTMI 
TaxTMI 
2025 (1) TMI 98
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....ment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 29.03.2022 by the Assessing Officer, ACIT, Central Circle-6, New Delhi (hereinafter referred to as 'ld. AO'). 2. The Ground Nos. 3,4 & 4.1. raised by the assessee were stated to be not pressed by the Learned AR before us at the time of hearing. The same is reckoned as a statement made from the Bar and accordingly, these grounds are dismissed as not pressed. 3. Out of the suriviving grounds, the only effective issue to be decided in this appeal is as to whether the Learned CITA was justified in confirming the addition of Rs 30,00,000/- under section 69A read with section 115BBE of the Act in the facts and circumstances of the instant case. ....
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....k Khemka, partner of the assessee firm and Mr. Mohit Omaxe was found from the mobile phone of Mr. Mayank Khemka, Samsung S20 Ultra found and seized and cloned as part of Annexure A-6 from his residential premises at No. 4, Sriram Road, Civil Lines, New Delhi. In the chat, Mr. Mayank Khemka was asking Mr. Mohit to pay some amount regarding interest amount due till 10th July 2020. The Learned AO reproduced the excerpts of the said WhatsApp chat in page 2 of the assessment order. Based on the said chat, the Learned AO observed that the chat shows Mr. Mayank Khemka had sent a WhatsApp message on 30-7-2020 to Mr. Mohit Omaxe regarding making payment of interest due till 10th July of Rs. 85.40 lakhs and Rs. 30 lakhs in cash before 10th August 202....
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....d since the same was not reflected in the books of accounts of the assessee firm, Rs 30 lakhs was assumed to be received in cash by the Learned AO. Accordingly, he proceeded to make an addition of Rs 30 lakhs under section 69A read with section 115BBE of the Act in the assessment framed under section 143(3) of the Act on 29-3-22. Before drawing that conclusion, the Learned AO met the reply given by Mr. Mayank Khemka in response to question no. 9 of the statement recorded from him that Rs 30 lakhs represents the TDS portion not deposited by M/s Omaxe Limited by stating that on perusal of the WhatsApp chat, there was no mention of any TDS pertaining to Rs 30 lakhs. Accordingly, the Learned AO disbelieved the contention of the statement of Mr.....
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....e pressed into service. 8. Per contra, the learned DR submitted that WhatsApp chat contained transactions of interest both in cheque as well as in cash; that digital evidence is to be construed as documentary evidence and hence he defended the orders of the lower authorities to be correct. 9. We find the assessee in the statement recorded under section 131(1) of the Act on 17-06-2021 while replying to question no. 9 when the very same WhatsApp chat was confronted to him, had clearly stated that Omaxe Limited was not paying the installments and interest due to it. Accordingly, the assessee had merely stated in that WhatsApp chat that Rs 85.40 lakhs is due towards installment and since the TDS portion of Rs 30 lakhs was not deposited by....
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....e reply dated 25- 3-2022 filed before the Learned AO that credit that no deductor would pay the amount of TDS of Rs 30 lakhs to the assessee and also deposit the same to the account of Central Government. The said whatsapp chat was sent only for follow-up of the unpaid TDS amount to the account of the Central Government so that assessee could get due credit of the same from the income tax department in the assessment. There is no dispute that credit of TDS of Rs 30 lakhs was given to the assessee by the income tax department and hence the statement of the assessee in Question No. 9 and the reply given by the assessee vide letter dated 25-3- 2022 assumes greater importance and had to be accepted as correct because the deductor (i.e. Omaxe Li....