ARCHIT JAIN,DELHI V. DCIT,CENTRAL CIRCLE-7, DELHI

ITA 2272/DEL/2025

AI Insights

The case involves Archit Jain, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals)-24, New Delhi, which confirmed additions made by the Deputy Commissioner of Income Tax, Central Circle-7, New Delhi. The additions were made following a search and seizure operation under Section 132 of the Income Tax Act, 1961, and pertained to unexplained money amounting to Rs. 30,00,000 and Rs. 14,14,779, among others. The CIT(A) dismissed the appellant's appeal, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal noted the absence of documentary evidence from the appellant during the appellate proceedings and decided to set aside the CIT(A)'s order, remanding the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822635 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Appeal Filed On: 07-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Keywords: Set aside; Search and seizure
• Section: 143(3); 142(1); 132

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 2272/Del/2025 Assessment Year: 2022-23 Archit Jain, 186, Ram Vihar, Anand Vihar, East Delhi – 1100 92 Vs. DCIT, Central Circle-7, New Delhi PAN :AMWPJ2386C (Appellant) (Respondent) ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 19.03.2025 of Commissioner of Income Tax (Appeals)-24, New Delhi (hereinafter referred to as “Ld. CIT(A)\") under Section 250 of the Income Tax Act, 1961 (hereinafter referred as “the Act”) arising out of assessment order dated 31.03.2024 passed by Learned Assessing Officer/Deputy Commissioner of Income Tax, Central Circle-7, New Delhi ( (hereinafter referred to as \" Ld. Assessing Officer”) under Section 143(3) of the Act for assessment year 2022-23. Assessee by N o n e Department by Shri Jitender Singh, CIT DR Date of hearing 09.12.2025 Date of pronouncement 23.12.2025 Printed from counselvise.com 2 ITA No. 2272/Del/2025 2. Brief facts of case are that assessee filed return of income tax on 25.07.2022 declaring income of Rs.11,79,070/-. A search and seizure operation under Section 132 of the Act was conducted on 12.12.2022 on assessee and others. The case of the assessee was selected for scrutiny. Statutory notice under Section 143(2) of the Act dated 29.06.2023 and notices under Section 142(1) of the Act along with detailed questionnaire were issued on 30.10.2023 and 22.02.2024. Show-cause-notice dated 14.03.2024 was also issued. Assessee submitted reply along with documents. On completion of proceedings, Ld. AO vide order dated 31.03.2024 made additions of Rs.30,00,000/- and Rs.14,14,779/-. 3. Against order dated 31.03.2024, the appellant/assessee filed appeal before Ld. CIT(A) which was dismissed vide order dated 19.03.2025. 4. Being aggrieved, appellant/assessee preferred present appeal with following grounds of appeal. “1.On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer is bad-in-law and CIT(A) erred in not holding so. 2. On the facts and circumstances of the case and in law, the Id. CIT(A) erred in confirming the addition made by the assessing officer of Rs. 30,00,000/- on account of alleged unexplained money u/s 69A r.w.s 115BBE of the Act and, therefore, the addition made by the AO is liable to be deleted 3. On the facts and circumstances of the case and in law, the Id. CIT(A) erred in confirming the addition made by the assessing officer of Rs. 14,14,779/- on account of alleged unexplained money Printed from counselvise.com 3 ITA No. 2272/Del/2025 u/s 69A r.w.s 115BBE of the Actand, therefore, the addition made by the AO is liable to be deleted. 4. On the facts and circumstances of the case and in law, the Id. CIT(A) erred in confirming the addition made by the assessing officer of Rs. 10,000/- on account of alleged unexplained money u/s 69A r.w.s 115BBE of the Actand, therefore, the addition made by the AO is liable to be deleted 5. On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer is contrary to the provisions of section 153D of the Income Tax Act, 1961 and CIT(A) erred in not holding so. 6. On the facts and circumstances of the case and in law, the CIT(A) erred in passing ex-parte order and not without adjudicating the grounds of appeal on merit.” 5. At the time of hearing, none appeared on behalf of the appellant/assessee. 6. Learned authorized Representative for the Revenue submitted that during appellate proceedings, appellant did not produce any documents in support of his claim. 7. From examination of record in light of aforesaid contentions, it is crystal clear that Ld. CIT(A) vide ex parte order dated 19.03.2025 observed that appellant did not provide any documentary evidence in support of grounds of appeal. In view of above material facts in the interest of substantial justice, impugned Order of Ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for fresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee. Printed from counselvise.com 4 ITA No. 2272/Del/2025 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 23rd December, 2025. Sd/- Sd/- ( M BALAGANESH ) ACCOUNTANT MEMBER (VIMAL KUMAR) JUDICIAL MEMBER Dated:23rd December, 2025. Mohan Lal Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "