SHUCHI AGARWAL,C/O BK KAPUR AND COMPANY V. ACIT,GHAZIABAD, GHAZIABAD

ITA 3922/DEL/2025

AI Insights

The case involves an appeal by Suchi Agarwal against the order of the Commissioner of Income Tax (Appeals)-3, Noida, which upheld the additions made by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2022-23. The additions pertained to Rs.1,83,53,316 as unexplained income and Rs.9,10,926 as unexplained jewellery found during a search. The Tribunal noted that the CIT(A) had already allowed the appeal regarding these additions, rendering the current appeal redundant.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833854 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2022-2023
• Appeal Filed On: 14-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Keywords: Unexplained investment; Income from undisclosed sources
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No.3922/Del/2025 [Assessment Year: 2022-23] Suchi Agarwal, 17 Navyug Market Ghaziabad, Uttar Pradesh-201002 Vs. ACIT, Ghaziabad C.G.O Complex-1, Hapur Chungi, Ghaziabad, Uttar Pradesh-201002 PAN :AGVPA3377P (Appellant ) (Respondent) Appellant by None Respondent by Shri Manish Gupta, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 06.02.2026 ORDER PER KRINWANT SAHAY, AM: This appeal by assessee is arising out of the order of ld. Commissioner of Income Tax(Appeals)-3, Noida, dated 15.04.2025 against the assessment order dated 20.10.2023 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) pertaining to Assessment Year 2022-23. 2. Grounds of appeal raised by the assessee are as under:- 1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in upholding the action of Ld. A.O. in sustaining the additions made by the Ld. AO for Rs.1,83,53,316/- without appreciating the prevailing facts and circumstances of the case. This ground is without prejudice to the fact that the said addition has been adjusted/ Printed from counselvise.com ITA No.3992/Del/2025 Page 2 of 3 telescoped against the unaccounted income/ unaccounted profits emanating from the business of the group concerns. 2. That in view of the prevailing facts and circumstance of the case, the Ld. CIT(A) erred in law in sustaining the addition made by the Ld. AO on account of alleged unexplained investment u/s 69A (jewellery found during search) for Rs.9,10,926/- which are ipso facto based on mere surmises, conjectures and presumptions and deserves to be deleted. 3. That on the facts and circumstances of the case and in law, the impugned assessment order, in the absence of any Document Identification Number ('DIN'), has no sanctity in the eyes of law and is therefore, illegal, bad in law and liable to be quashed. 3. From the grounds of appeal, it is seen that the assessee has filed appeal before the Tribunal for the additions made by the Assessing Officer for Rs.1,83,53,316/- as unexplained income and Rs.9,10,926/- as unexplained jewellery found during the search. But from the order passed by the ld. CIT(A)-3, Noida for Assessment Year 2022-23, it is found that the ld. CIT(A) has already allowed the appeal against both the additions made by the Assessing Officer. Therefore, there is no ground/reason/case to the assessee to again file appeal on these grounds before the Tribunal. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 06th February, 2026. Sd/- Sd/- [MAHAVIR SINGH] [KRINWANT SAHAYA] VICE PRESIDENT ACCOUNTANT MEMBER Dated 06.02.2026 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "