ASHOK KUMAR JAIN,DELHI vs. ITO, CIVIC CENTRE
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2021-22
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1074844674(1) dated 21.03.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It transpires during the course of hearing that the learned assessing authority herein had framed it’s assessment on 20.12.2022 making section 69A “protective” addition of Rs.19,71,190/- the assessee’s hands followed by yet another unexplained assessment addition of Rs.6,05,370/- which stand upheld in the learned CIT(A)/NFAC’s order under challenge. Ashok Kumar Jain
2
4. That being the case, learned counsel representing assessee has filed a copy of the CIT(A)/NFAC’s notice issued to the assessee’s wife Smt. Renu Jain who had been substantively assessed for the above very addition. That being the clinching going un-rebutted from the Revenue side, it is deemed appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC to be decided afresh after the final outcome of the above substantive assessment case, as per law. All other remaining issues herein are kept open at this stage.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 09/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 09/07/2025
*Subodh Kumar, Sr. PS*