AJAY GARG,NEW DELHI V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 30, NEW DELHI, NEW DELHI

ITA 2393/DEL/2025

AI Insights

The case involves multiple appeals filed by the Assessee, Ajay Garg, against the orders of the Ld. CIT(Appeals)-30, Delhi, which sustained additions made under section 69A of the Income Tax Act for the assessment years 2016-17 to 2021-22. The appeals were initially dismissed ex parte by the Ld. CIT(A) based on non-prosecution, referencing decisions in the cases of Multiplan India Ltd. and Estate of Late Tukojirao Holkar vs. CWT. The Assessee contested that the merits of the additions were not examined in detail. The Tribunal, referencing a similar situation for the Assessment Year 2015-16 where the appeal was restored to the Ld. CIT(A), decided to restore all the appeals to the Ld. CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793620 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 11-04-2025
• Other Referred Cases: Multiplan India Ltd., Estate of Late Tukojirao Holkar vs. CWT
• Laws Referred To: Section 69A of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT JAIN
• Assessee Lawyers: RAJAT JAIN; AKSHAT JAIN
• Section: 153A

Judgement Text

"ITA Nos.2393 to 2398./Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2393 to 2398/Del/2025 िनधा रणवष /Assessment Years: 2016-17 to 2021-22 AJAY GARG 156, 2nd Floor, Deepali, Saraswati Vihar, North West Delhi, New Delhi. PAN No.AIPPG2759P बनाम Vs. DCIT, Central Circle-30, Room No.320, E-2, 2nd Floor, ARA Centre, Jhandewalan Extn., New Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri Rajat Jain, CA & Shri Akshat Jain, CA Revenue by Shri Amit Jain, CIT DR सुनवाईक\bतारीख/ Date of hearing: 23.09.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 23.09.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. All these appeals are filed by the Assessee against different orders of the Ld. CIT(Appeals)-30, Delhi dated 28.02.2025 for various assessment years from 2016-17 to 2021-22 in sustaining the addition made u/s 69A of the Act. 2. Ld. Counsel for the assessee, at the outset, submitted that the Ld. CIT(A) passed the orders dismissing the appeal ex parte applying Printed from counselvise.com ITA Nos.2393 to 2398./Del/2025 2 the decision in the case of Multiplan India Ltd. and the decision of the Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT for non prosecution of the appeals. The Ld. Counsel further submitted that the Ld. CIT(A) did not go into the merits of the addition in detail. Ld. Counsel for the assessee further submitted that for the AY 2015-16 in ITA 2347/Del/2025 this Tribunal by order dated 04.06.2025 restored the appeal to the file of the Ld. CIT(A) on identical situation. Copy of the order is placed on record. Therefore, the Ld. Counsel for the assessee pleaded that all these appeals may be restored to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity to the assessee. 3. The Ld. DR has no serious objection in restoring the appeals to the Ld. CIT(A). 4. Heard rival contentions, we also perused the orders of the Ld. CIT(A) and the decision of the Tribunal for AY 2015-16. The Tribunal on the very same facts situation for the AY 2015-16 restored the appeal to the Ld. CIT(A) for deciding afresh after providing adequate opportunity to the assessee. Since all these appeals which arises out of the proceedings u/s 153A including for the AY 2015-16 and since the appeal for the AY 2015-16 is restored to the file of the Ld. CIT(A) for fresh adjudication, we deem it appropriate to restore all these Printed from counselvise.com ITA Nos.2393 to 2398./Del/2025 3 appeals to the file of the Ld. CIT(A) for fresh adjudication along with the appeal for the AY 2015-16 after providing adequate opportunity to the assessee. Thus, all these appeals are restored to the file of the Ld. CIT(A). 5. In the result, appeals of the Assessee are allowed for statistical purpose. Order pronounced in the open court on 23.09.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23.09.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "