IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2019-20 DCIT, Aurangabad Dhananjay Babruvan Kender Bunglow No.69, Yogeshwari Nagari Vs.

Ring Road, Ambajogai, Beed – 431517 PAN: BWLPK1384D (Appellant) (Respondent)

Assessee by : Shri Hari Krishan Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 27-11-2025 Date of pronouncement : 09-12-2025

O R D E R

PER R.K. PANDA, VP:

This appeal filed by the Revenue is directed against the order dated 20.03.2024 of the Ld. CIT(A), Pune-12 relating to assessment year 2019-20.

2. Facts of the case, in brief, are that the assessee is an individual and government contractor. He receives contract for construction of roads and small bridges from Maharashtra Government. A survey action u/s 133A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was initiated by the DDIT (Inv), Aurangabad at the office cum residential premises of the assessee at Bungalow No.69, Yogeshwari Nagari, Ring Road, Ambajogai on 14.02.2020. During the course of survey action, cash of Rs.19,31,860/- was found at the premises of the assessee. The assessee