2026 (8) TMI 1474

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....ri Rameshwar P. Meena, Sr DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the order dated 14.11.2025 passed by the Ld. Commissioner of Income Tax (Appeals), Ahmedabad-13 (hereinafter referred to as 'Ld. CIT (A)' in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act' in short) for Assessment Year 201....

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....cts and circumstances of the case as well as law on the subject, the Ld. CIT(A) has erred in sustaining the addition merely on the ground of absence of contra-confirmation or bank statement, without considering the bona fide explanation that the assessee's father-in-law, aged 84 years and living alone with his wife, faced genuine difficulty in collating nearly nine-year- old records due to hea....

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....t: The brief facts of the case are that the assessee is a Non-Resident Individual. Information was received by the Department through the Insight Portal that the assessee had purchased an immovable property for a consideration of Rs. 82,50,000/-. Accordingly, the assessment was reopened by issuance of notice u/s 148 of the Act. In response thereto, the assessee filed her return of income declar....

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....l before the Ld. CIT(A) who confirmed addition made by the Assessing Officer. 5. Pained by the order of the Ld. CIT(A) sustaining the addition made by the Assessing Officer, the assessee is now in appeal before the Tribunal. 6. The Ld. AR submitted that the father-in-law, aged about 84 years, resides in Bihar and due to his advanced age and health issues, it was difficult to retrieve nearly ....