SH. JATINDER PAL SINGH CHADHA,DELHI vs. ITO WARD -5 (1) (5), GAUTAM BUDH NAGAR

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ITA 6093/DEL/2026Status: DisposedITAT Delhi08 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the issue to the Assessing Officer (AO) to consider and examine documents to be filed by the assessee regarding the cash flow statement and opening balance. The AO was also directed to consider any jurisdictional issue related to an order under Section 127.

What were the facts?

The assessee's appeal was against an order by the CIT(A) which made an addition of Rs. 21,00,000. The assessee contended that the opening balance of the cash flow statement was not considered.

What were the issues?

Whether the CIT(A) erred in not considering the opening balance of the cash flow statement while making an addition, and whether there was a jurisdictional issue with the order under Section 127.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 127

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

For Appellant: Shri Lalit Mohan, CA & Shri Ankit
For Respondent: Ms. Harpreet Kaur Hansra
Hearing: 08/09/2026Pronounced: 08/09/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 6093/Del/2026 (A.Y 2017-18) Shri Jatinder Pal Singh Vs. Income Tax Officer Chadha Ward-5(1)(5), Gautam E-199-200, Amar Colony, Budh Nagar, Noida Lajpat Nagar-IV, Delhi- 110024 (Appellant) (Respondent) PAN: BFUPS7882E Assessee by : Shri Lalit Mohan, CA & Shri Ankit Kumar, Adv Revenue by: Ms. Harpreet Kaur Hansra, Date of Hearing 08/09/2026 Date of pronouncement 08/09/2026 O R D E R PER MADHUMITA ROY, JM.: The instant appeal filed by the assessee is directed against the

order dated 05.03.2026 passed by the Ld. Commissioner of Income-

tax (Appeals)/National Faceless Appeal Centre, Delhi under Section

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’)

arising out of the Assessment Order dated 25.12.2019 passed by the

Assessment Unit, Income-tax Department under Section 143(3) of the

Act for Assessment Year 2017-18.

2.

Before the Assessing Officer, the cash flow statement has been

furnished by the Assessee and it is the case of the Assessee that

2 ITA No. 6093/DEL/2026 Sh. Jatinder Pal Singh Chadha

opening balance has not been taken into consideration why restricting

addition to the tune of Rs. 21,00,000/- by the Ld. CIT(A). We,

therefore, having regard to the entire aspect of the matter disposing of

this appeal by setting aside the issue to the file of the Ld. AO to

consider and examine the documents to be filed by the Assessee in

support of his case made out and to pass orders accordingly. We also

note that the jurisdictional issue qua order under Section 127 of the

Act is also to be taken into consideration if at all the same is in

existence by the Ld. AO.

2.

In the result, appeal filed by the Assessee is allowed for

statistical purpose.

Order pronounced in the open court on 08/09/2026.

Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08/09/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

3 ITA No. 6093/DEL/2026 Sh. Jatinder Pal Singh Chadha

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