ITAT Delhi Remands Dispute Over ₹32.13 Lakh Addition Based On Seized Excel Sheet

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has restored to the Assessing Officer a dispute in relation to the addition of Rs 32.13 lakh made against a Greater Noida taxpayer in connection with the purchase of a commercial unit.

The tribunal directed that all material relied upon must be furnished to the taxpayer and cross-examination allowed if any statements are used to sustain the addition.

Judicial Member C.N. Prasad noted that the addition arose from an Excel sheet seized during a search in the case of the Omaxe Group. The sheet allegedly showed that the taxpayer had made cash payments for purchasing a commercial unit at Omaxe Connaught Place-IV in Greater Noida.

The appeal was filed by Anuradha Singh for Assessment Year 2020–21 against the order of the CIT(A)/NFAC dated November 10, 2025, which had upheld an addition of Rs 32,13,800 as unexplained investment under Section 69 read with Section 115BBE.

The assessment was reopened under Section 147 after the Investigation Wing flagged information following a search under Section 132 in the Omaxe Group case. Relying on the seized Excel sheet, the Revenue alleged that the taxpayer had paid ₹32.13 lakh in cash.

The taxpayer denied having made any cash payment and said the full amount for the unit was paid through regular banking channels. She also argued that material and statements relied upon were not supplied to her and that no opportunity for cross-examination was granted.

The CIT(A) had held that the addition was supported by seized material and that cross-examination is not an absolute right.

The Tribunal did not quash the addition. Instead, it restored the issue to the Assessing Officer for fresh adjudication after directing that all material forming the basis of the addition be furnished and cross-examination be permitted if statements are relied upon. The Assessing Officer was also directed to deal with the taxpayer's objections before framing the assessment afresh.

The appeal was allowed for statistical purposes.