2026 (6) TMI 335

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....IT(A)'], which in turn arise out of separate assessment orders passed by the Assessing Officer (in short 'AO') u/s 147 read which section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. 3. The grounds of appeal raised by both the assessees are similar and identical, which are reproduced below: 1. The Ld. CIT (Appeals) has erred in not following jurisdictional Rajkot ITAT decision order in one of the co-owner's case vide ITA No.544/RJT/2025 dated 23.10.25. The matter stands covered by jurisdictional ITAT & same is prayed for following. 2. The order passed by the Ld. ....

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.... No.544/Rjt/2025, are as follows: "We have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. The ld. Counsel for the assessee, vehemently argued that the assessee has challenged the addition of Rs. 1,68,667/- made u/s 69A of the Act, on the ground that there is no valid incriminating material or direct evidence to prove that the assessee made any cash payment in relation to the purchase of property. It was further argued by ld. Counsel that the seized documents referred to by the assessing officer mentioned....

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.... is partly allowed, in above terms." 5. The Learned Departmental Representative (Ld. DR) relied on the order of Assessing Officer. 6. As the issue is squarely covered in favour of the assessee by the decision of the Hon'ble ITAT, Rajkot, in assessee`s own family group cases and there is no change in facts and law and ld DR for the revenue is unable to produce any material to controvert the aforesaid findings of the Hon'ble ITAT, Rajkot (supra). Therefore, respectfully following the binding precedent of the Hon'ble ITAT, Rajkot in the assessee's own family group case (supra), I adjudicate the issue in these two appeals as follows: (i) Since, the issue is squarely covered by the judgment of the Tribunal in ITA No.54....