MOHIT TAYAL,PALWAL FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

ITA 7297/DEL/2026Status: DisposedITAT Delhi03 September 2026AY 2024-2510 pages

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.08.2026Pronounced: 18.08.2026

PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2024-25, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2026-27/1089237796(1), dated 27.05.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

2.

It transpires at the outset during the course of hearing with the able assistance coming from both the parties that the learned lower authorities have refused section 80GGC deduction claim amounting to Rs. 7 lakhs; in assessment order dated 15.01.2026 and upheld

The order continues below.

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