Vazir Singh vs DCIT
Case No: ITA No. 5566/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi
Bench: Delhi Bench ‘F’, New Delhi
Date: 2/5/2026
Parties Involved
appellantVazir Singh
respondentDCIT
Facts Summary
The assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)-3, Gurgaon’s order dated 14.07.2025, in case No. CIT (A), Hisar/10255/2019-20, in proceedings u/s 143(3) of the Income Tax Act, 1961. The assessee’s appeal was called twice, but no one appeared on his behalf, hence proceeded ex-parte. The assessee’s primary ground was that the lower authorities’ findings violated sections 153A to 153D of the Act, which was rejected. The substantive issue was the treatment of Rs.20,00,000…
Decision in favour of
Assessee
Legal Issues
- 1. Violation of sections 153A to 153D of the Act by lower authorities
- 2. Treatment of seized cash as unexplained money u/s 69A