2023 (4) TMI 99 - ITAT KOLKATA

Addition u/s 69A in respect of unexplained money - search and seizure u/s 132 - During the course of search and seizure, mobile data was retrieved and printout of SMS were taken out from the mobile - As per the mobile messages, unaccounted cash transactions were carried out between concerns of GPT Group and others - HELD THAT:- We have perused the decisions of the Co-ordinate Benches of the Tribunal and found that the ratio of law laid down is that no addition can be made on the basis of messages from SMS or WhatsApp between two persons unless there is corroborative evidences on record.

In the WhatsApp messages, it was never stated that the money belonged to the assessee but it was stated to be transactions between the concerns/parties of GPT Group and others. Addition cannot be sustained as it based on the SMS or WhatsApp messages without any corroborative evidences. We are inclined to set aside the order of the CIT(A) and direct the AO to delete the addition. Appeal of the assessee is allowed.