BANWARI LAL AGGARWAL,DELHI vs. DCIT CENTRAL CIRCLE -7, DELHI

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ITA 4831/DEL/2026Status: DisposedITAT Delhi02 September 2026AY 2024-252 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since no addition was made to the assessee's income, the assessee could not be considered an aggrieved party. Therefore, the appeal was rejected.

What were the facts?

The assessee filed an appeal against the NFAC order for AY 2024-25. The Assessing Officer had accepted the assessee's returned income without making any additions.

What were the issues?

Whether an assessee can be considered an aggrieved party when no additions are made to their income by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 02.09.2026Pronounced: 02.09.2026

1 4831/Del/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member

ITA No.4831/Del/2026 : Asstt. Year : 2024-25 Vs DCIT Banwari Lal Aggarwal 2075 Khari Baoli, Katra Tobacco, Central Circle – 7 Chandni Chowk Delhi Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AEPPA5668D

Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 02.09.2026 Date of Pronouncement: 02.09.2026

ORDER This assessee’s appeal for assessment year 2024- 2025, arises against the National Faceless Appeal Centre, (in short “NFAC”) order dated 06.02.2026 passed in case no.ITBA/APL/M/250/2025-26/1085676387(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

2 4831/Del/2026

3.

It next transpires during the course of hearing with the able assistance coming from Revenue side that the learned Assessing Officer’s assessment order dated 04.04.2025 has accepted the assessee’s returned income of Rs.41,67,140/-. This being the clinching factual position, the tribunal hereby concludes that the assessee could not even be treated as an aggrieved party in an instance of no addition made in his hands. Rejected accordingly. 4. This assessee’s appeal is dismissed. Order Pronounced in the Open Court on 02/09/2026.

Sd/- (Satbeer Singh Godara) Judicial Member Dated: 17/09/2026 *NEHA, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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