RAHUL SONDHI,DELHI V. DCIT, CENTRAL CIRCLE-03, DELHI

ITA 5748/DEL/2025

AI Insights

The case involves a batch of fifty-two appeals related to income tax assessments for the assessment years 2019-20 and 2020-21, concerning various assessees including Pranjil Batra and Vedna Trading Pvt. Ltd. These appeals arose from a search action under section 132 of the Income Tax Act conducted on M/s Pranjil Batra group, leading to proceedings under sections 153A and 153C. The primary legal contention revolved around the procedural handling of additional evidence submitted by the assessees, which was not verified by the Assessing Officer due to the assessee's custody at the time of assessment. The CIT(A) had admitted this evidence but did not subject it to verification, leading to the Tribunal's decision to remand the cases for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840643 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2020-2021
• Appeal Filed On: 18-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONIKA SINGH
• Assessee Lawyers: PRANSHU GOEL; ADITYA GUPTA
• Keywords: Additional evidence
• Section: 143(3); 132; 153A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTNAT MEMBER ITA Nos.3335 & 3336/Del/2025 [Assessment Years: 2019-20 AND 2020-21] Pranjil Batra, C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Deputy Commissioner of Income Tax, Central Circle-03 Delhi PAN-AKGPB9252P Appellant Respondent ITA No.3809/Del/2025 [Assessment Year: 2019-20] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Vedna Trading Private Limited 30, Ground Floor, Vijay Block, Laxmi Nagar, S.O. East Delhi New Delhi-110092 PAN-AAFCV0072M Appellant Respondent ITA No.3966/Del/2025 [Assessment Year:2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Vedna Trading Private Limited Q-75A, Bhagat Enclave, Uttam Nagar, Delhi, New Delhi-110051 PAN-AAFCV0072M Appellant Respondent Printed from counselvise.com 2 ITA No.3335 and 3336/Del/2025 & All other cases CO. No.162 & 207/Del/2025 [In ITA Nos.3809 & 3966/Del/2025] [Assessment Years: 2019-20 AND 2020-21] Vedna Trading Private Limited C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AAFCV0072M Appellant Respondent ITA No.3841/Del/2025 [Assessment Year:2019-20] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Rahul Sondhi, H. No.660/661, 1st Floor, Guru Angad Nagar West, Laxmi Ngar, New Delhi-110092 PAN-EPIPS3740N Appellant Respondent CO No.206/Del/2025 [In ITA No.3841/Del/2025] [Assessment Year:2019-20] Rahul Sondhi, C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN-EPIPS3740N Appellant Respondent ITA No.5748/Del/2025] [Assessment Year:2020-21] Rahul Sondhi, C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN-EPIPS3740N Appellant Respondent Printed from counselvise.com 3 ITA No.3335 and 3336/Del/2025 & All other cases ITA No.3296/Del/2025] [Assessment Year: 2019-20] M/s Kritunairu Builders & Developers Private Limited C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN-AAHCK4136D Appellant Respondent ITA Nos.3813 & 3967/Del/2025 [Assessment Year: 2019-20 & 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs M/s Kritunairu Builders & Developers Private Limited H. No.660/661, 1st Floor, Guru Angad Nagar West, Laxmi Ngar, New Delhi-110092 PAN- AAHCK4136D Appellant Respondent CO No.208/Del/2025 [In ITA No.3967/Del/2025] [Assessment Year: 2020-21] M/s Kritunairu Builders & Developers Private Limited C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AAHCK4136D Appellant Respondent ITA No.3814/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Genius Associate, J-5, Ground Floor, Near Bal Bhawan School, Laxmi Nagar, Delhi-110092 PAN- AAUFG9093P Appellant Respondent Printed from counselvise.com 4 ITA No.3335 and 3336/Del/2025 & All other cases CO No.200/Del/2025 [In ITA No.3814/Del/2025] [Assessment Year: 2020-21] Genius Associate, C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AAUFG9093P Appellant Respondent ITA No.3815/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Porter Buildcon Pvt. Ltd., A-9, 2nd Floor, Back Side Guru Nanak Pura, Laxmi Nagar, Anand Vihar, S.O. East Delhi, Delhi-110092 PAN- AAECP3823H Appellant Respondent CO No.201/Del/2025 [In ITA No.3815/Del/2025] [Assessment Year: 2020-21] Porter Buildcon Pvt. Ltd., C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AAECP3823H Appellant Respondent ITA No.3816/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Ellora Buildtech Pvt. Ltd. 202, 23 Veer Savarkar Block-23, Shakarpur, Delhi, New Delhi-110092 PAN- AABCE6649M Appellant Respondent Printed from counselvise.com 5 ITA No.3335 and 3336/Del/2025 & All other cases CO No.202/Del/2025 [In ITA No.3816/Del/2025] [Assessment Year: 2020-21] Ellora Buildtech Private Limited, C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AABCE6649M Appellant Respondent ITA No.3818/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Seven Heaven Infrastructure Pvt. Ltd. 30, Vijay Block Ground Floor, Laxmi Nagar, S.O. East Delhi, New Delhi-110092 PAN- AALCS3443B Appellant Respondent CO No.159/Del/2025 [In ITA No.3818/Del/2025] [Assessment Year: 2020-21] Seven Heaven Infrastructure Pvt. Ltd. C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AALCS3443B Appellant Respondent ITA No.3819/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Zentrum Buildwell Private Limited, 30, Ground Floor, Vijay Block, Behind Nathu Sweet, Laxmi Nagar, Delhi, New Delhi-110092 PAN- AABCZ3899C Appellant Respondent Printed from counselvise.com 6 ITA No.3335 and 3336/Del/2025 & All other cases CO No.154/Del/2025 [In ITA No.3819/Del/2025] [Assessment Year: 2020-21] Zentrum Buildwell Private Limited, C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AABCZ3899C Appellant Respondent ITA No.3297/Del/2025 [Assessment Year: 2020-21] Poonam Batra, C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN-CDKPP9017R Appellant Respondent ITA Nos.3826 & 3827/Del/2025 [Assessment Years: 2019-20 & 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Poonam Batra, Room No.660-661, 1st Floor, West Guru Angad Nagar, East Delhi Laxmi Nagar, Delhi-110092 PAN-CDKPP9017R Appellant Respondent CO No.203/Del/2025 [In ITA No.3826/Del/2025] [Assessment Year: 2019-20] Poonam Batra, C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AABCZ3899C Appellant Respondent Printed from counselvise.com 7 ITA No.3335 and 3336/Del/2025 & All other cases ITA No.3830/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Onepoint Associates, 30, Ground Floor, Vijay Block, Laxmi Nagar, New Delhi-110092 PAN-AAGFO8046E Appellant Respondent CO No.204/Del/2025 [In ITA No.3830/Del/2025] [Assessment Year: 2020-21] Onepoint Associates, C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AAGFO8046E Appellant Respondent ITA Nos.3843 & 3831/Del/2025 [Assessment Years: 2019-20 & 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Alesh Information Technology Pvt. Ltd. 30, Ground Floor, Vijay Block, Laxmi Nagar, New Delhi-110092 PAN-AANCA1450G Appellant Respondent CO Nos.153 & 157/Del/2025 [In ITA Nos.3843 & 3831/Del/2025] [Assessment Years: 2019-20 & 2020-21] Alesh Information Technology Pvt. Ltd. C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN-AANCA1450G Appellant Respondent Printed from counselvise.com 8 ITA No.3335 and 3336/Del/2025 & All other cases ITA No.3836/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Delight Business Solutions, I-15, Ground Floor, Subhash Showk, Laxmi Nagar, Near Bal Bhawan School, Delhi, New Delhi-110092 PAN-AAQFD8214M Appellant Respondent CO No.205/Del/2025 [In ITA No.3836/Del/2025] [Assessment Year: 2020-21] Delight Business Solutions C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN-AAQFD8214M Appellant Respondent ITA No.3837/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Leosign Developers Pvt. Ltd., 30, Ground Floor, Vijay Block, Laxmi Nagar, S.O. East Delhi New Delhi-110092 PAN-AADCL9415A Appellant Respondent ITA No.3295/Del/2025 [Assessment Year: 2020-21] Leosign Developers Pvt. Ltd.,C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AADCL9415A Appellant Respondent Printed from counselvise.com 9 ITA No.3335 and 3336/Del/2025 & All other cases ITA No.3840/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Samrat Infracon Pvt. Ltd. 30, Ground Floor, Vijay Block, Laxmi Nagar, S.O. East Delhi New Delhi-110092 PAN-AATCS5333A Appellant Respondent ITA No.3293/Del/2025 [Assessment Year: 2020-21] Samrat Infracon Pvt. Ltd. C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN-AATCS5333A Appellant Respondent ITA No.3963/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Awesome Builders 30, Ground Floor, Vijay Block, Laxmi Nagar, S.O. East Delhi New Delhi-110092 PAN-ABQFA9653A Appellant Respondent Co No.155/Del/2025 [In ITA No.3963/Del/2025] [Assessment Year: 2020-21] Awesome Builders C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- ABQFA9653A Appellant Respondent Printed from counselvise.com 10 ITA No.3335 and 3336/Del/2025 & All other cases ITA No.3962/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Sunvision Advertising & Marketing Pvt. Ltd. 30, Ground Floor, Vijay Block, Laxmi Nagar, S.O. East Delhi New Delhi-110092 PAN-AAKCS1333F Appellant Respondent Co No.160/Del/2025 [In ITA No.3962/Del/2025] [Assessment Year: 2020-21] Sunvision Advertising & Marketing Pvt. Ltd. C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AAKCS1333F Appellant Respondent ITA No.3964/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs M/s Rachaita Buildcon Pvt. Ltd. 30, Ground Floor, Vijay Block, Laxmi Nagar, S.O. East Delhi New Delhi-110092 PAN- AADCR7795P Appellant Respondent Co No.161/Del/2025 [In ITA No.3964/Del/2025] [Assessment Year: 2020-21] M/s Rachaita Buildcon Pvt. Ltd. C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AADCR7795P Appellant Respondent Printed from counselvise.com 11 ITA No.3335 and 3336/Del/2025 & All other cases ITA No.3968/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs M/s Matrix Estates 30, Ground Floor, Vijay Block, Laxmi Nagar, S.O. East Delhi New Delhi-110092 PAN- ABNFM3400A Appellant Respondent ITA No.3298/Del/2025 [Assessment Year: 2020-21] M/s Matrix Estates C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- ABNFM3400A Appellant Respondent ITA No.3975/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs M/s Power Vision Properties, 30, Ground Floor, Vijay Block, Laxmi Nagar, S.O. East Delhi New Delhi-110092 PAN- AAYFP39B2C Appellant Respondent Co No.156/Del/2025 [In ITA No.3975/Del/2025] [Assessment Year: 2020-21] M/s Power Vision Properties C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AAYFP39B2C Appellant Respondent Printed from counselvise.com 12 ITA No.3335 and 3336/Del/2025 & All other cases ITA No.3970/Del/2025 [Assessment Year: 2020-21] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Sunstar Infrabuild Pvt. Ltd. 44, East Delhi, laxmi Nagar, Delhi-110092 PAN- AALCS1729C Appellant Respondent Co No.158/Del/2025 [In ITA No.3970/Del/2025] [Assessment Year: 2020-21] Sunstar Infrabuild Pvt. Ltd. C/o Pranshu Goel, 5A/3A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Dy. Commissioner of Income Tax, Central Circle-3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 PAN- AALCS1729C Appellant Respondent ITA No.4085/Del/2025 [Assessment Year: 2019-20] Dy. Commissioner of Income Tax, Central Circle- 3, Room No.333, 3rd Floor, ARA Centre, E2, Jhandewalan Extn. New Delhi-110055 Vs Sunstar Infrabuild Pvt. Ltd. DA/4. 103 Main Vikas Marg, Shakarpur. East Delhi, Delhi-110092 PAN- AALCS1729C Appellant Respondent Appellant by Shri Pranshu Goel, CA, & Shri Aditya Gupta, Adv. Respondent by Ms. Monika Singh, CIT-DR Date of Hearing 09.02.2025 Date of Pronouncement 09.02.2025 Printed from counselvise.com 13 ITA No.3335 and 3336/Del/2025 & All other cases ORDER PER BENCH The instant batch of fifty-two cases involves the twenty assessees/tax-payers herein whose relevant details stand tabulated as follows:- Sr. No. ITA No./AY Appellant Respondent Order appealed against and Proceedings under section 1 3335/Del/2025 AY -2019-20 Pranjil Batra DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.10555/2018-19 involving proceedings under section 153A r.w.s.144 of the Act 2 3336/Del/2025 AY-2020-21 Pranjil Batra DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.10410/ 2019-20 involving proceedings under section 153A r.w.s. 144 of the Act 3 3809/Del/2025 AY-2019-20 DCIT, Central Circle-03 Vedna Trading Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.: 10588/ 2018- 19 involving proceedings under section 153C r.w.s. 144 of the Act 4 CO.162/Del/2025 AY-2019-20 Vedna Trading Pvt. Ltd. DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No. 10588/ 2018- 19 involving proceedings under section 153C r.w.s. 144 of the Act 5 3966/Del/2025 AY-2020-21 DCIT, Central Circle-03 Vedna Trading Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.10446/ 2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 6 CO.207/Del/2025 AY-2020-21 Vedna Trading Pvt. Ltd. DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.10446/ 2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 7 3841/Del/2025 DCIT, Rahul Sondhi CIT(A)-25, New Delhi’s Printed from counselvise.com 14 ITA No.3335 and 3336/Del/2025 & All other cases AY-2019-20 Central Circle-03 order dated 25.03.2025 in Appeal No. 10593/ 2018- 19 involving proceedings under section 153C r.w.s. 144 of the Act 8 CO.206/Del/2025 AY-2019-20 Rahul Sondhi DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No. 10593/ 2018- 19 involving proceedings under section 153C r.w.s. 144 of the Act 9 5748/Del/2025 AY-2020-21 Rahul Sondhi DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No. 10453/ 2019- 20 involving proceedings under section 153C r.w.s. 144 of the Act 10 3296/Del/2025 AY-2019-20 Kritunairu Builders and Developers Pvt. Ltd. DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10586/2018-19 involving proceedings under section 153C r.w.s. 144 of the Act 11 3813/Del/2025 AY-2019-20 DCIT, Central Circle-03. Kritunairu Builders and Developers Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10586/2018-19 involving proceedings under section 153C r.w.s. 144 of the Act 12 3967/Del/2025 AY-2020-21 DCIT, Central Circle-03. Kritunairu Builders and Developers Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10447/2019-20 involving proceedings under section 153C r.w.s. 144 of the Act 13 CO.208/Del/2025 AY-2020-21 Kritunairu Builders and Developers Pvt. Ltd. DCIT, Central Circle-03. CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10447/2019-20 involving proceedings under section 153C r.w.s. 144 of the Act 14 3814/Del/2025 AY-2020-21 DCIT, Central Circle-03. Genius Associates CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10431/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 15 CO.200/Del/2025 AY-2020-21 Genius Associates DCIT, Central Circle-03. CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10431/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 16 3815/Del/2025 DCIT, Porter CIT(A)-25, New Delhi’s Printed from counselvise.com 15 ITA No.3335 and 3336/Del/2025 & All other cases AY-2020-21 Central Circle-03. Buildcon Pvt. Ltd. order dated 24.03.2025 in Appeal No.:10448/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 17 CO.201/Del/2025 AY-2020-21 Porter Buildcon Pvt. Ltd. DCIT, Central Circle-03. CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10448/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 18 3816/Del/2025 AY-2020-21 DCIT, Central Circle-03. Ellora Buildtech Private Limited CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10438/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 19 CO.202/Del/2025 AY-2020-21 Ellora Buildtech Private Limited DCIT, Central Circle-03. CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10438/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 20 3818/Del/2025 AY-2020-21 DCIT, Central Circle-03. Seven Heaven Infrabuild Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10449/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 21 CO.159/Del/2025 AY-2020-21 Seven Heaven Infrabuild Pvt. Ltd. DCIT, Central Circle-03. CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10449/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 22 3819/Del/2025 AY-2020-21 DCIT, Central Circle-03. Zentrum Buildwell Private Limited CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10451/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 23 CO.154/Del/2025 AY-2020-21 Zentrum Buildwell Private Limited DCIT, Central Circle-03. CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10451/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 24 3297/Del/2025 AY-2020-21 Poonam Batra DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10455/2019-20 involving proceedings under section 153C r.w.s. 144 of the Act 25 3826/Del/2025 Poonam DCIT, Central CIT(A)-25, New Delhi’s Printed from counselvise.com 16 ITA No.3335 and 3336/Del/2025 & All other cases AY-2019-20 Batra Circle-03 order dated 24.03.2025 in Appeal No.:10595/2018-19 involving proceedings under section 153C r.w.s. 144 of the Act 26 CO.203/Del/2025 AY-2019-20 Poonam Batra DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10595/2018-19 involving proceedings under section 153C r.w.s. 144 of the Act 27 3827/Del/2025 AY-2020-21 DCIT, Central Circle-03 Poonam Batra CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10455/2019-20 involving proceedings under section 153C r.w.s. 144 of the Act 28 3830/Del/2025 AY-2020-21 DCIT, Central Circle-3 Onepoint Associates CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10433/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 29 CO.204/Del/2025 AY-2020-21 Onepoint Associates DCIT, Central Circle-3 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10433/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 30 3831/Del/2025 AY-2020-21 DCIT, Central Circle-03 Alesh Information Technology Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10452/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 31 CO.157/Del/2025 AY-2020-21 Alesh Information Technology Pvt. Ltd. DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10433/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 32 3843/Del/2025 AY-2019-20 DCIT, Central Circle-03 Alesh Information Technology Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10590/2018-19 involving proceedings under section 153C r.w.s. 144 of the Act 33 CO.153/Del/2025 AY-2019-20 Alesh Information Technology Pvt. Ltd. DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10590/2018-19 involving proceedings under section 153C r.w.s. 144 of the Act 34 3836/Del/2025 DCIT, Delight CIT(A)-25, New Delhi’s Printed from counselvise.com 17 ITA No.3335 and 3336/Del/2025 & All other cases AY-2020-21 Central Circle-03 Business Solutions order dated 24.03.2025 in Appeal No.:10430/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 35 CO.205/Del/2025 AY-2020-21 Delight Business Solutions DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10430/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 36 3295/Del/2025 AY-2020-21 Leosign Developers Pvt. Ltd. DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10443/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 37 3837/Del/2025 AY-2020-21 DCIT, Central Circle-03 Leosign Developers Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10443/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 38 3293/Del/2025 AY-2020-21 Samrat Infracon Pvt. Ltd. DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10440/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 39 3840/Del/2025 AY-2020-21 DCIT, Central Circle-03 Samrat Infracon Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10440/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 40 3963/Del/2025 AY-2020-21 DCIT, Central Circle-03 Awesome Builders CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10428/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 41 CO.155/Del/2025 AY-2020-21 Awesome Builders DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10428/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 42 3962/Del/2025 AY-2020-21 DCIT, Central Circle-03 Sunvision Advertising and Marketing Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10441/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 43 CO.160/Del/2025 Sunvision DCIT, Central CIT(A)-25, New Delhi’s Printed from counselvise.com 18 ITA No.3335 and 3336/Del/2025 & All other cases AY-2020-21 Advertising and Marketing Pvt. Ltd. Circle-03 order dated 25.03.2025 in Appeal No.:10441/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 44 3964/Del/2025 AY 2020-21 DCIT, Central Circle-03 Rachaita Buildcon Pvt. Ltd. CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10439/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 45 CO.161/Del/2025 AY 2020-21 Rachaita Buildcon Pvt. Ltd. DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10439/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 46 3968/Del/2025 AY 2020-21 DCIT, Central Circle-03 Matrix Estates CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10432/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 47 3298/Del/2025 AY 2020-21 M/s Matrix Estates DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10432/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 48 3975/Del/2025 AY 2020-21 DCIT, Central Circle-03 Power Vision Properties CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10434 /2019- 20 involving proceedings under section 153C r.w.s. 143(3) of the Act 49 CO.156/Del/2025 AY 2020-21 Power Vision Properties DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 24.03.2025 in Appeal No.:10434/2019-20 involving proceedings under section 153C r.w.s. 143(3) of the Act 50 3970/Del/2025 AY 2020-21 DCIT, Central Circle-03 Sunstar Infrabuild Private Limited CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10445/2019-20 involving proceedings under section 153C r.w.s. 144 of the Act 51 CO.158/Del/2025 AY 2020-21 Sunstar Infrabuild Private Limited DCIT, Central Circle-03 CIT(A)-25, New Delhi’s order dated 25.03.2025 in Appeal No.:10445/2019-20 involving proceedings under section 153C r.w.s. 144of the Act 52 4085/Del/2025 DCIT, Sunstar CIT(A)-25, New Delhi’s Printed from counselvise.com 19 ITA No.3335 and 3336/Del/2025 & All other cases AY 2019-20 Central Circle-03 Infrabuild Private Limited order dated 25.03.2025 in Appeal No.:10587/2018-19 involving proceedings under section 153C r.w.s. 144 of the Act We have heard all these assessees as well as the department at length. Case files perused. 3. Both parties state at the outset that all these fifty-two cases arise from the learned departmental authorities’ section 132 search action dated 17.08.2020 in M/s Pranjil Batra group (appellant in ITA No.3335 & 3336/Del/2005) herein leading to initiation of section 153A proceedings in his case and those under section 153C of the Act in the remaining taxpayer’s cases on protective basis. That being the case, we take up the lead assessee M/s Pranjil Batra, in foregoing cases as the ‘lead’ files for the sake of convenience and brevity. 4. There does not appear to be much a dispute between the parties that the learned Assessing Officer had framed section 153A r.w.s. 144 assessments in both these lead cases dated 27.10.2022 for the reason that he was in the Enforcement Directorate’s custody at that time; as stated by his learned Counsel during the course of hearing. The assessee then Printed from counselvise.com 20 ITA No.3335 and 3336/Del/2025 & All other cases preferred his lower appeal before the CIT(A). He appears to have filed his detailed addition evidence under Rule 46A of the Income Tax Rules running into 1822 pages; as extracted at pages 14 to 18 of the lower appellate discussion, thereby pleading that the same could not be submitted before the Assessing Officer for the preceding reason of his custody. There is further no quarrel that the same stood fairly admitted in the ld. CIT(A) in lower appellate discussion in para 10.1 at page-18 thereof. 5. It is in this factual backdrop that the learned CIT-DR representing Revenue could hardly dispute the clinching fact that although the CIT(A) in lower appellate discussion claims to have considered the assessee’s entire additional evidence, the same was never put to the Assessee Officer’s factual verification all along. It is thus an instance of the CIT(A)’s inter alia admitting the assessee’s additional evidence and proceeding to decide the case himself despite the fact that the forum had prima facie filed the same explaining the source of the transactions in question. There is further not dispute coming from the Revenue side that all what the CIT(A) has done is to uphold the assessment findings going against the assessee than having got his additional evidence examined followed by framing points of determination Printed from counselvise.com 21 ITA No.3335 and 3336/Del/2025 & All other cases and a detailed adjudication thereupon; as contemplated under section 250(6) of the Act. 6. Faced with the situation, we deem it appropriate in the larger interest of justice that both these “lead” appeals involving “substantive” assessments framed in the searched assessee i.e. Shri Pranjil Batra’s hands need to be decide at the learned CIT(A) level afresh as per the law. We order accordingly subject to a rider that the assessee/appellant shall plead and prove his case within three effective opportunities at his own risk and responsibility in consequential proceedings. These twin “lead” appeals ITA No.3335 & 3336/Del/2025 succeed for statistical purposes in very terms. 7. Same order to follow in all other remaining nineteen assessees’ respective fifty cases involving “protective” assessments in order to avoid any mutually contradicting findings and multiplicity of proceedings. 8. All other legal and factual remaining issues between the parties in the instant batch of appeal are kept open at this stage. 9. All the assessees’ and the Revenue’s fifty-two appeals and cross objections; as the case may be are allowed for statistical Printed from counselvise.com 22 ITA No.3335 and 3336/Del/2025 & All other cases purposes in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 09th February, 2026. Sd/- Sd/- [NAVEEN CHANDRA] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24.02.2026 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "