Delhi Bench ‘SMC’, New Delhi ITAT Judgements

32 judgements delivered by the Delhi Bench ‘SMC’, New Delhi bench of the Income Tax Appellate Tribunal. Free to read, no signup required.

• Vedant Bhatnagar vs Income Tax Officer, Ward-49(1), New Delhi-110002

  ITA No. 394/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2011-12

  The assessee’s appeal for Assessment Year 2011-12 arises against the Addl./JCIT(A)-5, Mumbai’s DIN & order No. ITBA/APL/ S/250/2025-26/1083074346(1) dated 27.11.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The legal issue of…

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• Narender Singh Malik Vs Income Tax Officer

  ITA No. 373/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2014-15

  This assessee’s appeal for Assessment Year 2014-15 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072972601(1) dated 06.02.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was …

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• MJH Marketing Consultants Pvt. Ltd. vs ACIT

  ITA No. 371/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2019-20

  The assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)-29, New Delhi’s DIN & order dated 08.01.2026 in case No. CIT(A), Delhi-29/10873/2018-19, in proceedings u/s 147 of the Income Tax Act, 1961. The learned counsel sub…

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• Amit Bajaj HUF vs Income Tax Officer

  ITA No. 391/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2020-21

  The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082974326(1) dated 25.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The learned counsel submit…

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• Sankalp Society vs Income Tax Officer(E)

  ITA No. 331/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2014-15

  The assessee’s twin appeals for Assessment Years 2014-15 and 2018-19 arise against the Ad dl./JCIT(A)-1, Ahmedabad’s DIN & order No. IT BA/AP L/S/250/2025-26/1084344501(1) & 1084344609(1) dated 02.01.2026, in proceedings u/s 143(1) of the I…

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• Pushpa Devi vs Income Tax Officer, Ward-3, Bulandshahr, Uttar Pradesh-203001

  ITA No. 315/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2010-11

  This assessee’s appeal for Assessment Year 2010-11 arises against the Addl./JCIT( A) -1, Jaipur’ s DIN & order No. ITBA/APL/ S/250/2024-25/1066140400(1) dated 27.06.2024, in proceedings u/ s 144 of the Income Tax Act, 1961 (in short “the Ac…

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• Sh. Nem Chand Jain Vs Income Tax Officer, Circle-58(1), New Delhi-110002

  ITA No. 312/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2019-20

  The assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082890494(1) dated 27.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The assessee challenges th…

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• Braham Prakash vs Income Tax Officer

  ITA No. 319/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2012-13

  This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078546788(1) dated 16.07.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The delay of …

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• Rakesh Sharma vs Income Tax Officer

  ITA No. 251/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2011-12

  The assessee’s appeal for Assessment Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/10882895340(1) dated 21.11.2025, in proceedings u/s 144 of the Income Tax Act, 1961. The first and foremost is…

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• Murti Devi v. Income Tax Officer

  ITA No. 225/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2017-18

  The assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s order dated 12.11.2025. The case was called twice, and none appeared on behalf of the assessee, hence proceeded ex-parte. The lower appellate authorit…

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• Shridhar Financial Services Pvt. Ltd. vs Income Tax Officer, Ward -23(3), New Delhi

  ITA No. 216/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2018-19

  This assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082375330(1) dated 07.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and …

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• S K Lumber Pvt. Ltd. Vs Income Tax Officer, Ward -23(3), New Delhi-110014

  ITA No. 211/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2022-23

  The assessee’s appeal for Assessment Year 2022-23 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082574224(1) dated 13.11.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961. The assessee…

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• Braham Dutt Vashist vs Income Tax Officer, Ward-1(3), Gurgaon-122001

  ITA No. 170/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2014-15

  The assessee received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. The assessee claimed the said interest as exempt under Section 10(37) of the Income Tax Act, 1…

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• Bhawana Sharma vs Income Tax Officer

  ITA No. 184/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2016-17

  This assessee’s appeal for Assessment Year 2016-17 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1084222412(1) dated 30.12.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and…

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• Ras Co-operative Group Housing Society Ltd. vs Income Tax Officer, Ward -59(2), New Delhi-110001

  ITA No. 168/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2012-13

  The assessee’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1083399002(1) dated 08.12.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961. The Assessin…

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• Mrs. Krishna Vs Income Tax Officer, Ward-36(1), New Delhi-110001

  ITA No. 166/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2017-18

  The assessee’s appeal for Assessment Year 2017-18 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082534866(1) dated 12.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The first and foremost is…

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• The Federation of Indian Publishers vs Income Tax Officer

  ITA No. 163/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2024-25

  The assessee’s appeal for Assessment Year 2024-25 arises against the Addl./JC IT(A), Agra’s DIN & order No. ITBA/APL/ S/250/2025-26/1079012042(1) dated 29.07.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The assessee is aggri…

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• Shimla W/o Sh. Kiran Singh vs Income Tax Officer, Ward-2(2)(3)

  ITA No. 7041/Del/2025Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2020-21

  This assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/107983568(1) dated 21.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee ra…

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• Kamlesh Kumar Aggarwal vs Income Tax Officer, Ward-49(4), New Delhi-110002

  ITA No. 7182/Del/2025Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2017-18

  The assessee/appellant is aggrieved against the lower authorities’ assessment and lower appellate findings treating his cash deposits of Rs.27,01,243/- during demonetization as unexplained under Section 68 read with Section 115BBE of the In…

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• Income Tax Officer vs Savita Bhatia

  ITA No. 148/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2015-16

  The Revenue’s appeal for Assessment Year 2015-16 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081511509(1) dated 07.10.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee ha…

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