SATYA PRAKASH,DELHI vs. ITO, WARD 43(1), DELHI

ITA 1736/DEL/2026Status: DisposedITAT Delhi02 September 2026AY 2015-166 pages

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Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Smt. Rano Jain, Adv. & Ms. Mansi Jain, Adv, Shri Tanishq Ahuja, Adv
For Respondent: Shri Balkrishan Gopal, Sr. DR
Hearing: 06.07.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order dated 18.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC.

1.

1 In this case, the Ld. AO, vide order dated 24.03.2024, has passed an order u/s 147 r.w.s. 144B of the Act. It is seen that through this order an amount of Rs.53,50,000/- has been added u/s 69A of the Act. This addition was made on account of cash deposits in the bank account which were allegedly unexplained.

1.

2 The aggrieved assessee approached the CIT(A) where he challenged the assumption of juri iction on two counts as

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