ANISHA GUPTA,NOIDA V. ACIT,CIRCLE-60(1), DELHI

ITA 6352/DEL/2025

AI Insights

The case involves an appeal by Anisha Gupta against the order of the NFAC, Delhi, which pertained to an assessment year 2010-11. The assessment was framed under sections 143(3) read with section 147 of the Income Tax Act, 1961, where an addition of unexplained expenditure under section 69C was made on a protective basis. The primary contention was that while the protective assessment was made in the hands of Anisha Gupta, the substantive addition was to be made in the hands of Hydro Technology. Both parties agreed that the appeals should be consolidated and decided together to ensure a coherent decision regarding the substantive addition.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832337 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 07-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: VED JAIN; UMA UPADHYAY
• Keywords: Unexplained expenditure
• Section: 148; 143(3); 69C

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 6352/Del/2025 Asstt. Year : 2010-11 ANISHA GUPTA, VS. ACIT, CIRCLE 60(1), KT-16, UNIT NO. 2101, NEW DELHI JP GREEN WISH TOWN, SECTOR-128, NOIDA-201304 (PAN: AGWPG6447M) (Appellant) (Respondent) Appellant by : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, CA Respondent by : Sh. Ajay Kumar Arora, Sr. DR. Date of Hearing 20.01.2026 Date of Pronouncement 20.01.2026 ORDER PER MAHAVIR SINGH, VP: This appeal by the assessee is emanating from the order of the NFAC, Delhi in appeal No. CIT(A), Delhi-19/10447/2017-18 dated 2.9.2025. Assessment was framed by the AO u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 dated 20.12.2017 relating to assessment year 2010-11. 2. At the outset, Ld. Counsel for the assessee Shri Ved Jain pointed out that in assessee’s case the addition of unexplained expenditure u/s. 69C was made by the AO on protective basis. He took us through the assessment order wherein, this fact is recorded in para 7. Simultaneously, he took us through the reasons recorded, which are enclosed at Assessee’s Paper Book Page 81 and stated that notice u/s. 148 of the Act was issued to make the protective assessment in the hands of the assessee and substantive addition is to be made in the hands of the Hydro Printed from counselvise.com 2 | P a g e Technology. Ld. Counsel further stated that the proceedings of assessment in the case of Hydro Technology are pending with the CIT(A) and according to him both the appeals should be heard together so that the decision can be taken where the substantive addition is to be confirmed. Hence, he requested that the matter may be restored back to the file of the CIT(A) with the directions to consolidate these appeals and substantive and protective additions should be decided at one go in both the cases. When these facts were pointed out to Ld. Sr. DR of the Department, he also agreed to the said proposition. 3. After hearing the rival contentions and going through the facts and circumstances of the case, we direct the Ld. CIT(A) to consolidate the appeals in the case of the assessee as well as in the case of Hydro Technology and then decide where substantive addition is to be confirmed in regard to the cash paid of Rs. 67,75,000/-. In terms of above, matter restored back to Ld. CIT(A) for fresh adjudication alongwith the appeal of the Hydro Technology where the substantive addition is proposed in the reasons recorded. 4. In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced in the Open Court on 20.01.2026. Sd/- Sd/- (RENU JAUHRI) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT Date: 27.01.2026 SRBhatnaggar Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT TRUE COPY By Order, Assistant Registrar, ITAT, Delhi Bench Printed from counselvise.com "