Yar Mohammad Khan vs CIT(A)

This assessee’s appeal for assessment year 2023-2024, arises against the National Faceless Appeal Centre, (in short “NFAC”) order dated 20.01.2026, passed in case no.ITBA/NFAC/S/250/2025-26/1084968093(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties at length. Case file perused.

It transpires during the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ respective assessment and lower appellate findings adding his credit card’s cash payments amounting to Rs.19,27,883/- allegedly made during the relevant previous year, as unexplained u/s. 69C r.w.s. 115BBE of the Act forming the sole substantive grounds for the tribunal’s apt adjudication herein.

That being the case, there is no dispute between the parties that the assessee’s credit card in issue has indeed seen the impugned cash payments. Faced with this situation, learned counsel’s case canvassed before the tribunal’s that he had given / lent the said credit card to one of his friend Mohd. Abdul Salam who had used for his expenses and preferred to make the cash payments forming subject matter of addition made in his hands.

This Tribunal does not see any merit in this assessee’s case. This is for the precise reason that apart from the aforesaid friend’s affidavit, he has not even proved the fact that the impugned payments had been made by somebody else than himself. Be that as it may, the fact remains that the assessee himself has to face all the liabilities arising out of his credit bill payments by proving cogent explanation and supporting evidences. I accordingly uphold both the learned lower authorities impugned action adding the assessee’s credit card payments in cash in very terms.

This assessee’s appeal is dismissed.