Atul Tantia Vs DCIT (ITAT Kolkata)
The Kolkata Bench of the Income Tax Appellate Tribunal allowed the assessee’s appeal and directed deletion of the ₹20,00,000 addition arising from SMS and WhatsApp messages recovered during a search under section 132 of the Income-tax Act, 1961. The assessee had filed his return for AY 2018-19 declaring total income of ₹58,45,250 after claiming Chapter VIA deduction of ₹4,60,000. During the search of the GPT Group, mobile data and SMS printouts were recovered from the mobile of Shri Atul Tantia, allegedly indicating cash transactions of ₹10 lakh on two occasions. The assessee denied that the mobile belonged to him and denied ownership of the money. The CIT(A) upheld the addition. Before the Tribunal, the assessee relied on A. Johnkumar Vs DCIT and the decision in ACIT Vs Machukonda Shyam. The Tribunal observed that the WhatsApp messages referred to transactions between concerns/parties of the GPT Group and others and did not state that the money belonged to Atul Tantia. It held that the addition could not be sustained merely on SMS or WhatsApp messages without corroborative evidence and set aside the CIT(A)’s order, directing the Assessing Officer to delete the addition. The order was pronounced on 28 March 2023.
Facts of the Case
This is the appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals) – 21, Kolkata (hereinafter referred to as the Ld. CIT(A)”), passed u/s 250 of the Income-tax Act, 1961 (hereinafter the ‘Act’), dated 16/09/2021 for the Assessment Year 2018-19.
