Delhi Bench ‘A’ ITAT Judgements
33 judgements delivered by the Delhi Bench ‘A’ bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Sh. Sudesh Gahlot vs. DCIT
ITA No.4338/Del/2025Delhi Bench ‘A’20 Feb 2026AY 2016-17The assessee, Sh. Sudesh Gahlot, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), Delhi-23, dated 28.06.2025, which dismissed the assessee's appeal against the assessment order passed u/s 153C of the Act, 1…
Read summaryAssistant Commissioner of Income Tax, Circle 4(2), New Delhi vs. Carrissa Investments Pvt. Ltd.
ITA No.4368/Del/2025Delhi Bench ‘A’18 Feb 2026AY 2014-15The assessee, Carrissa Investments Pvt. Ltd., filed its return of income declaring a loss for A.Y. 2014-15. The department alleged that the assessee had entered into bogus transactions with M/s. Bansal Traders and M/s. Vertex Dealcom Pvt. L…
Read summaryM.S. Stock Investment P. Ltd. vs. Income Tax Officer, Ward-16(1), Delhi
ITA No.2330/Del/2025Delhi Bench ‘A’18 Feb 2026AY 2015-16The appeal is directed against the order dated 17.03.2025 of Learned Commissioner of Income Tax (Appeals)/ NFAC, Delhi, wherein the addition on account of Long Term Capital Gain amounting to Rs. 1,47,50,445/- made by the Assessing Officer (…
Read summaryShweta Aggarwal vs. Income Tax Officer
ITA No.8455/Del/2025Delhi Bench ‘A’13 Feb 2026AY 2019-20The appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2018/19/10463609 dated 13.10.2025 passed u/s 250 of the Income Tax Act,…
Read summarySmt. Shanti Devi vs. Income Tax Officer
ITA No.6468/Del/2025Delhi Bench ‘A’13 Feb 2026AY 2019-20The appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2018-19/10397076 dated 30.09.2025 passed u/s 250 of the Income Tax Act,…
Read summaryKrishna Strategic Services Private Limited vs. ACIT
ITA No.6464/Del/2025Delhi Bench ‘A’13 Feb 2026AY 2017-18This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. CIT(A), Delhi-5/10216/2019-20 dated 13.08.2025 passed u/s 250 of the Income Tax…
Read summarySh. Atul Kumar Bansal Vs Assistant Commissioner of Income Tax
ITA No.1641/Del/2022Delhi Bench ‘A’26 Mar 2025The assessee, Sh. Atul Kumar Bansal, an entry operator, was searched by the Income Tax Department in 2006. The search led to a consequential search assessment under section 153A r.w.s. 144 of the Income Tax Act, 1961, at an income of Rs.1,9…
Read summaryBasant Kumar Raut Vs. Assistant Commissioner of Income Tax, Circle 61(1)
ITA No.1138/Del/2021Delhi Bench ‘A’12 Mar 2025The case pertains to the Assessment Year 2016-17. Basant Kumar Raut, an Engineering Consultant, filed his Income Tax Return on 17.10.2016 declaring income of Rs.2,98,79,750/-. The case was picked up for scrutiny, and the assessment was comp…
Read summaryAshish Gupta Vs. Deputy Commissioner of Income Tax, Circle-8, New Delhi
ITA No.2935/Del/2022Delhi Bench ‘A’3 Mar 2025The relevant facts giving rise to this appeal are that the search operations were carried out on the assessee along with Sanjay Singhal Group of cases on 15.11.2017. During the search operations, the cash of Rs.19,00,000/- was seized from t…
Read summaryYASHU IRON PRIVATE LIMITED, VS. DCIT, CC-32, DELHI
ITA No. 6420/Del/2025Delhi Bench ‘A’28 Jan 2026The case involves an appeal by Yashu Iron Private Limited against the order of the Ld. CIT(A)-30, New Delhi, which confirmed the action of the Assessing Officer (AO) in making disallowance of Rs. 7,02,000/- on account of interest expenses u…
Read summaryTHE APPOLO CRAINES (P) LTD., VS. DCIT, CIRCLE 3(1)
ITA No. 6378/Del/2025Delhi Bench ‘A’29 Jan 2026This appeal by the assessee, The Appolo Craines (P) Ltd., arises from the order of the National Faceless Appeal Centre, Delhi (NFAC) in Appeal no. CIT(A), Delhi – 1/10499/2018-19 dated 12.10.2023. The assessment was framed by the DCIT, Circ…
Read summarySIDDHART SHANKAR, VS. ITO, WARD 2(2)(4)
ITA No. 6252/Del/2025Delhi Bench ‘A’14 Jan 2026This appeal by the assessee, SIDDHART SHANKAR, is emanating from the order of the NFAC, Delhi in appeal No. CIT(A)Ghaziabad/11748/2019-20 dated 6.8.2024. The assessment was framed by the ITO, Ward 2(2)(4), Ghaziabad under sections 144/147 o…
Read summarySH. MUKESH SINGLA & SONS (HUF), VS. DCIT, CIRCLE 28(1)
ITA No. 4836/Del/2025Delhi Bench ‘A’19 Jan 2026The appeal by the assessee, SH. MUKESH SINGLA & SONS (HUF), emanates from the order of the NFAC, Delhi in Appeal No. NFAC/2013-14/10433404 dated 05.8.2025. The penalty order under section 271(1)(b) of the Income Tax Act, 1961, was passed on…
Read summaryINCOME TAX OFFICER VS. VISHAP BAJAJ
ITA No. 6338/Del/2025Delhi Bench ‘A’19 Jan 2026This appeal by the Revenue emanates from the order of the NFAC, Delhi in Appeal No. CIT(A),Delhi-15/10384/2019-20 dated 13.8.2025. The assessment was framed by the AO under section 144 of the Income Tax Act, 1961 dated 20.12.2019 relating t…
Read summaryITO, Delhi vs. Shann Jewellers
ITA No. 6389/DEL/2025 (AYR 2017-18)Delhi Bench ‘A’28 Jan 2026During the assessment proceedings for the financial year 2016-17, the Assessing Officer (AO) noticed repayments of unsecured loans and unexplained cash deposits during the demonetization period. The AO required the assessee to explain these…
Read summaryDELHI GUJARAT FLEET CARRIERS VS. DCIT, CIRCLE 1(1)
ITA No. 6273/Del/2025Delhi Bench ‘A’12 Jan 2026The assessee, a company, filed its income tax return for AY 2021-22 declaring a total income of Rs. 15,92,08,490/- and claiming a refund of Rs. 3,40,35,820/-. The case was selected for ‘Complete Scrutiny’ due to high receipts under section …
Read summaryDCIT, VS. RAJAN KUMAR
ITA No. 136/DEL/2025 (AYR 2013-14)Delhi Bench ‘A’9 Jan 2026The assessee, Rajan Kumar, filed his return of income for the assessment year 2013-14 declaring a total income of Rs. 40,48,410/-. The Assessing Officer (AO) noted that the assessee had made bogus purchases amounting to Rs. 6,93,70,500/- fr…
Read summaryAshok Mishra vs. ITO, WARD 43(1)
ITA No. 2444/Del/2025Delhi Bench ‘A’14 Jan 2026This appeal by the assessee, Ashok Mishra, arises from the order of the Ld. Addl/JCIT(A)-2, Hyderabad in Appeal No. NFAC/2020-21/10204599 dated 28 February 2025. The return of income was processed under section 143(1) of the Income Tax Act,…
Read summaryAnil Dalal, VS. ITO, Ward 3
ITA No. 2402/Del/2025Delhi Bench ‘A’12 Jan 2026This appeal by the assessee, Anil Dalal, emanates from the order of the NFAC, Delhi in appeal No. NFAC/2012-13/10264715 dated 12.2.2025. The assessment was framed by the AO under section 147 read with section 144B of the Income Tax Act, 196…
Read summaryAmit Yadav vs. Income Tax Officer
ITA No.1451/Del/2024Delhi Bench ‘A’29 Jan 2026This appeal is filed by the assessee, Amit Yadav, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 01.02.2024 under section 250 of the Income Tax Act, 1961 for Assessment…
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