Vazir Singh vs DCIT

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)-3, Gurgaon’s order dated 1 4.07.2025, in case No. CIT (A), Hisar/10255 /2019-20, in pr oceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at the assessee/appe llant's behest. He is accordingly proceeded ex-parte.

The asse ssee’s first and foremost ground pleads that both the learned lower authorities’ respective findings violated the provisions of section 153A to 153D of the Act which are not supported even by filing the supportive documents and evidence. Reje cted accordingly.

Next comes the sole substantive issue on merit between the parties wherein the assessee seeks to reverse the learned lower authorities’ action treating the cash seized of Rs.20 ,00,000/- at the airport, as representing unexplained mone y u/s 69A of the Act. Lear ned CIT-DR vehemently supports the impugned addition that the assessee has all along failed to plead and prove source thereof in both the lower proceedings.

We have given our thoughtful consideration to the assessee’s and the Revenue’s re spective pleadings. A perusal of the assessment order dated 30.12.2019 indicates that the assessee has admittedly been accepted as a mine contractor doing job work of explosive material as well. We are of the considered view in this factual backdrop that possibility of assessee having cash in hand and cash turnover in such an unorganized business could not be altogether ruled out despite the fact that he could not get the same verified to the entire satisfaction of the lear ned lower authorities. Be that as it may, we hold in this factual backdrop that a lump sum amount of Rs.5,00,000/- herein o nly would be just and proper with a rider that the same shall not be treated as a precedent. The assessee gets relief of Rs.15,00,000/- in other wor ds. Necessary computation to follow.

This assessee’s appeal is partly allowed.