ITA Nos. 3976 & 3977/Del/2025 Dharamvir Khosla (AY: 2019-20 & 2020-21)

Parties Involved

Facts Summary

Dharamvir Khosla, the assessee, filed appeals against the orders of the Ld. CIT(A)-24, New Delhi, for the assessment years 2019-20 and 2020-21. The appeals were filed after a delay of 109 days, which was condoned considering the assessee's age and health conditions. The original returns for both assessment years were filed under section 139 of the Income Tax Act, 1961, and were processed under section 143(1) of the Act. Subsequently, search and seizure operations were conducted, leading to the filing of returns under section 153C of the Act. The Ld. CIT(A) dismissed the appeals as infructuous, stating that the assessment orders under section 153C merely copied the figures from the intimations under section 143(1) without any independent verification or additions.…

Legal Issues

• 1. Whether the Ld. First Appellate Authority was justified in dismissing the appeal as infructuous.
• 2. Whether the Assessing Officer correctly allowed depreciation and TDS claims in the assessment orders.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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