RAVEESH KANAUJIA,GURUGRAM vs. ITO-WARD 3(1), GURGAON, GURGAON

ITA 2980/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2022-235 pages

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Income Tax Appellate Tribunal, DELHI BENCHES “G” NEW DELHI

For Appellant: Shri Shikher Garg, Advocate
For Respondent: Shri Raghuveer Singh, Sr. DR
Pronounced: 31.07.2026

Per Kavitha Rajagopal, J M:

This appeal is filed by the assessee, challenging the order of the Learned Commissioner of Income Tax (Appeals) [‘Ld. CIT(A)’ for short], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act', for short), pertaining to the Assessment Year (‘A.Y.’ for short) 2022-23. 2. The assessee has raised the following grounds of appeal:- “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in affirming the order passed by the Ld. AO under section 143(3) dated 26.03.2024, which is bad in law and liable to be set aside.

2.

On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law in violating the principles of natural justice by dispos

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