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.

• Dilbagh Singh Dagar vs CIT(A)/NFAC, Delhi

  ITA No. 20/Del/2026Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16

  The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/102257039(1) dated 03.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and fo…

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• Yoginder Kumar vs. Income Tax Officer

  ITA No. 8766/Del/2025Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16

  The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s order dated 27.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was called twice, and none appeared on behalf of the a…

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• Jaideep Khanduja vs Income Tax Officer

  ITA No. 8260/Del/2025Delhi Bench ‘SMC’, New Delhi5 Feb 2026AY 2017-18

  The assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT( A)-10, Mumbai’s DIN & order No. ITBA/APL/ S/250/2025-26/1082052827(1) dated 28.10.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The lower author…

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• Amrit CSR Foundation vs Income Tax Officer

  ITA No. 8879/Del/2025Delhi Bench ‘SMC’, New Delhi4 Feb 2026AY 2016-17

  The assessee’s appeal for Assessment Year 2016-17 arises against the Addl./JC IT(A)-2, Pune’s DIN & order No. ITBA/APL/ S/250/2025-26/1082168992(1) dated 30.10.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The lower authoriti…

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• Ajay Kumar vs Income Tax Officer

  ITA No. 8354/Del/2025Delhi Bench ‘SMC’, New Delhi4 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/250/2025-26/1080135440(1) dated 28.08.2025, in proceedings u/s 144 of the Income Tax Act, 1961. Both the learned lower aut…

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• Ragini Bhadauria v. Income Tax Officer, Ward-49(1), New Delhi-110001

  ITA No. 9134/Del/2025Delhi Bench ‘SMC’, New Delhi3 Feb 2026AY 2017-18

  The assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1083905805(1) dated 19.12.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The assessee is aggrieved …

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• Balhara Traders vs Assessing Officer

  ITA No. 7291/Del/2025Delhi Bench ‘SMC’, New Delhi3 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/250/2025-26/1078383900(1) dated 11.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The delay of 44 days in…

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• Sunder Vs Income Tax Officer

  ITA No. 9005/Del/2025Delhi Bench ‘SMC’, New Delhi29 Jan 2026

  This appeal pertains to Assessment Year 2017-18. The assessee, Sunder, filed an appeal against the Additional/Joint Commissioner of Income Tax (Appeals), Thiruvanantpuram’s order dated 12.11.2025, which was issued under section 143(3) of th…

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• Shokinder Kumar Vs Income Tax Officer

  ITA No. 9011/Del/2025Delhi Bench ‘SMC’, New Delhi22 Jan 2026

  This appeal by Shokinder Kumar for Assessment Year 2011-12 arises against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 09.12.2024, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The primary…

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• Mansoor Baitha Vs Income Tax Officer

  ITA No. 8828/Del/2025 & ITA No. 8829/Del/2025Delhi Bench ‘SMC’, New Delhi27 Jan 2026

  These assessee’s twin appeals for Assessment Year 2017-18 arise against the CIT(A)/NFAC, Delhi’s DIN & order Nos. ITBA/NFAC/S/250/2025-26/1080998632(1) & 1080998762(1) dated 22.09.2025, in proceedings u/s 147/144 of the Income Tax Act, 1961…

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• Gaurav Yadav Vs Income Tax Officer

  ITA No. 8355/Del/2025Delhi Bench ‘SMC’, New Delhi29 Jan 2026

  This appeal by Gaurav Yadav for Assessment Year 2020-21 arises against the order of the C IT(A)/NFAC, Delhi, dated 17.11.2025, in proceedings under section 147 of the Income Tax Act, 1961. The learned counsel for the assessee submitted that…

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• Seohara Co-operative Cane Development Union Ltd. Vs Income Tax Officer, Ward-3(1), Nazibabad

  ITA No. 4708/Del/2024Delhi Bench ‘SMC’, New Delhi6 Jan 2025

  This appeal arises against the order of the C IT(A)/NFAC, Delhi, dated 31.07.2024, in proceedings under section 143(3) of the Income Tax Act, 1961. The assessee claimed a deduction under section 80P amounting to Rs. 10,32,457/- which was re…

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