TaxTMI 
TaxTMI 
2025 (6) TMI 784
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....d to as "the Act") dated 28.12.2022 by the Assessing Officer, DCIT, Central Circle, Dehradun (hereinafter referred to as "ld. AO"). 2. At the outset, we find that the assessee filed this appeal belatedly before this Tribunal. The reasons adduced by the assessee is that his both parents were suffering from cancer and assessee was pre occupied in consulting the doctors regarding their treatment during the relevant time which had eventually resulted in delay of about a fortnight in filing of appeal before this Tribunal. Considering the reasons adduced for the delay, in the interest of substantial justice, we are inclined to condone the delay and admit the appeal of the assessee for adjudication. 3. The assessee is has raised the followin....
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....r Section 69C is inappropriate because it disregards the inherent requirement of this section, which mandates that the "assessee must have incurred that expenditure" for it to be considered unexplained. 4) The appellant asserts that during both the search proceedings and the assessment, they did not admit to owning such images/rough workings. Considering these numbers as unexplained under section 69 and adding them to the income, despite the fact that they cannot be directly associated with the assessee's business or were not claimed in the duly submitted and department-accepted books of accounts, due to the Respondent's dissatisfaction with the Appellant's submissions, and further upholding the additions made by the Ld....
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.... had made purchase to the tune of Rs. 5,55,221/- and paid cash of Rs. 5 lakhs on 27.03.2021. Accordingly, the ld AO directed the assessee to explain the nature of aforesaid purchase of Rs. 5 lakh together with its source and also show caused as to why the said expenditure be not disallowed u/s 40A(3) of the Act. The assessee submitted that the said image was found from the mobile of assessee's brother at the time of search and hence, the presumption in terms of Section 292C of the Act would apply to his brother and not to the assessee. The ld AO referred to the statement given by the assessee in response to Question No. 10, wherein, the assessee submitted that his brother looks after the proprietary concern affairs. Accordingly, the ld ....
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....to bring on record any rebuttal statement given by Shri Anuj Kumar Singhal either during the course of search or during the course of assessment proceedings. Hence, there is no scope of considering the sum of Rs. 5 lakhs in the hands of the assessee by relying on the image found from 3rd party premises. Accordingly, Ground Nos. 1 and 2 raised by the assessee are hereby allowed. 6. Ground No. 3 raised by the assessee is challenging the addition made in the sum of Rs. 32,969/- and Rs. 45,570/- u/s 69C of the Act. 7. We have heard the rival submissions and perused the material available on record. During the course of search, the ld AO had mentioned that a loose paper was found and seized from the assessee brother's mobile which ment....