ITAT Delhi Remits Section 69A Unexplained Money Addition case to CIT(A)/NFAC

Rajesh Kumar Vij Vs ITO (ITAT Delhi) In the case of Rajesh Kumar Vij Vs ITO, the Income Tax Appellate Tribunal (ITAT) Delhi addressed an appeal related to unexplained money addition under Section 69A of the Income Tax Act, 1961. The matter pertained to the assessment year 2017-18, where the Assessing Officer (AO) added ₹11.45 lakh as unexplained money under Section 69A, taxed at the higher rate under Section 115BBE. The appeal arose from the CIT(A)/NFAC’s affirmation of the AO’s decision without a detailed examination of the facts, as required under Section 250(6) of the Act. The ITAT ob...