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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Sh. N. K. Billaiya, AM, Sh. SaktiJit Dey, VP
Ashok Minda – Appellant
Versus
ACIT – Respondent
| Table of Content |
|---|
| 1. the grounds of appeal regarding additions based on unexplained investments. (Para 2 , 3 , 4) |
| 2. discussion on the admissibility of procedural compliance regarding din. (Para 5 , 9 , 10) |
| 3. exposition of the 2019 cbdt circular on the necessity of din. (Para 11 , 12 , 13 , 15) |
| 4. legal precedent addressing the invalidity of orders without din. (Para 16 , 18) |
| 5. conclusively ruling the assessment order as invalid. (Para 20) |
ORDER
PER N. K. BILLAIYA, AM:
ITA No.1512/Del/2020 and 1061/Del/2021 are two cross appeals by the assessee and the revenue preferred against the order of the CIT(A)-26, New Delhi dated 26.06.2020 pertaining to A.Y. 2018-19.
2. The grievance of the assessee read as under :-
“1. That on the facts and circumstances of the case and in law the ld CIT(A) erred in confirming addition of Rs 33,00,000/- u/s 69B on account of jewellery found during the course of search ignoring the explanation and evidence and is against the facts of the case and hence liable to be deleted
2. That on the facts and circumstances of the case and in law the ld CIT(A) erred in confirming addition of Rs 36,29,500/- u/s 69B on account of cash found during the course of search, the source
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