SH. KRISHAN LAL BISHNOI,DELHI V. COMMISSIONER OF INCOME TAX APPEAL-30, DELHI

ITA 3588/DEL/2025

AI Insights

The case involves an appeal by Sh. Krishan Lal Bishnoi against the order of the Commissioner of Income Tax (Appeals)-30, Delhi, concerning the assessment year 2020-21. The appeal was related to incriminating material found during a search conducted on the Kuldeep Bishnoi Group, which was deemed to pertain to the assessee. The tribunal observed that the assessee neither appeared nor appointed anyone to represent him during the hearings, showing a clear disinterest in prosecuting the appeal. Consequently, the tribunal upheld the decision of the Ld. CIT(A), dismissing the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835791 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2020-2021
• Appeal Filed On: 30-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 3588/ DEL/2025 (Assessment Year : 2020-21) Sh. Krishan Lal Bishnoi Vs. Commissioner of Income Tax 215, Sector 14, Appeals-30, Gurugram 122001 New Delhi (PAN: AANPB3909N) ASSESSEE BY : None REVENUE BY : Ms. Amisha S Gupt, CIT DR Date of Hearing : 10.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-30, Delhi (hereinafter referred to ‘ld. CIT(A)’) dated 11.03.2025 for AY 2020-21. 2. None appeared on behalf of the assessee, we proceeded to hear the case with the assistance of Ld. DR. Printed from counselvise.com 2 ITA No.3588/Del/2025 3. We noticed that assessee has filed an appeal before us on 30.05.2025. Notices were issued to the assessee on 30.06.2025 and notice for hearing was issued for the hearing dated 9th October 2025. The Bench Clerk brought to our notice, that the notice for hearing on 10.12.2025 was issued to the assessee and none appeared on behalf of the assessee, further as per the postal remarks, we noticed that assessee has refused to take the hearing notice which was served on the assessee. From the above, it is clear that, assessee neither appeared nor appointed anyone to appear before us on 9th October 2025 as well as today i.e. 10th December 2025. On refusal of the hearing notice by the assessee himself shows that has no interest to prosecute the matter pending in appeal. 4. After considering the information available on record, we observed that the issues relating to material found during search conducted in the case of Kuldeep Bishnoi Group and incriminating material which was found during the search pertains to the assessee. Accordingly, satisfaction was recorded and proceedings were initiated against the assessee u/s 153C of the Act. 5. After considering the submissions of the assessee Ld. CIT(A) found that the submissions of the assessee are not acceptable. Accordingly, he dismissed the grounds raised by the assessee. 6. After considering the detailed findings of the Ld. CIT(A), we do not see any reasons to disturb the same. Printed from counselvise.com 3 ITA No.3588/Del/2025 7. In the result, appeal filed by the assessee is dismissed. 8. Order pronounced in the open court on this day of 12th February, 2026. Sd/- Sd/- (RAJ KUMAR CHAUHAN) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:12.02.2026 *Mittali Sr. PS Copy forwarded to: 1. Appellant 2. Assessee 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "