JITENDER KUMAR GARG,FARIDABAD V. DEPUTY COMMISSIONER OFINCOME TAX, FARIDABAD HARYANA

ITA 6124/DEL/2024

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777440 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 30-12-2024
• Other Referred Cases: PCIT Vs. Abhisar Builwell P. Ltd. (2023) 454 ITR 212 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Section: 153A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 6124/Del/2024 : Asstt. Year: 2013-14 Sh. Jitender Kumar Garg, H. No. 537, Sector-14, Faridabad, Haryana-121007 Vs DCIT, Central Circle-2, Faridabad, Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AAZPG9270F Assessee by : None Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)-3, Gurgaon’s in case No. 10363/12- 13, order dated 25.11.2024, in proceedings u/s 153A of the Income Tax Act, 1961 (in short “the Act”). 2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. Coming to the assessee’s instant appeal, we note at the outset that the learned departmental authorities had conducted the search in question in assessee’s case on 06.06.2018 leading Printed from counselvise.com ITA No. 6124/Del/2025 Jitender Kumar Garg 2 to initiation of Section 153A proceedings finally culminating in the Assessing Officer’s assessment framed on 30.05.2021 making the addition(s) in question, there could be hardly any dispute that we are dealing with an “unabated” assessment as on the date of search wherein any addition has to be made in the assessee’s hands based on the specific seized material only as per PCIT Vs. Abhisar Builwell P. Ltd. (2023) 454 ITR 212 (SC). 4. Learned CIT-DR at this stage seeks to postpone the hearing in the instant assessee’s appeal on the ground that the necessary status report is yet to come from the field authorities. 5. We are of the considered view that given the fact that there is no addition has been made by the learned lower authorities on the basis of specific seized material, the Revenue’s adjournment plea as well as all of it’s arguments on merits deserve to be rejected in very terms. Ordered accordingly. Printed from counselvise.com ITA No. 6124/Del/2025 Jitender Kumar Garg 3 6. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 29/09/2025. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 29/09/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "