Akash Kapoor Vs DCIT (ITAT Delhi)
WhatsApp chats corroborated by context & remain unrebutted, presumption u/s 292C applies- ITAT Delhi upholds ₹9 lakh addition based on WhatsApp chats but allows 80TTA deduction claim in abated 153A assessment
During a search on Elan Group (29-05-2018), departmental authorities recovered WhatsApp chats from Ashish Thapar, a channel partner, indicating alleged cash payments of ₹9 lakh by the Assessee. AO invoked s.69A treating them as unexplained money. CIT(A) confirmed the addition, holding the chats between relatives as partially verified & binding unless rebutted.
Before Tribunal, Assessee argued that WhatsApp chats were inadmissible & uncorroborated. Relying on Giriraj Pungalia v. ACIT (Raj HC, W.P. 3152/2025), Tribunal held that where such chats are corroborated by context & remain unrebutted, presumption u/s 292C applies. Since Assessee neither disproved nor cross-examined the person involved, the ₹9 lakh addition was sustained.
However, Tribunal accepted the alternative claim for deduction u/s 80TTA (₹9,163) on savings interest, noting that AY 2018-19 was an abated year within the 153A regime as per PCIT v. JSW Steel Ltd (2020) 422 ITR 71 (Bom).
Result: Appeal partly allowed – ₹9 lakh addition upheld; 80TTA deduction directed to be allowed.
FULL TEXT OF THE ORDER OF ITAT DELHI
