RAJAN ADLAKHA,GHAZIABAD vs. LD. AO, BANGLORE, BANGLORE

ITA 3664/DEL/2026Status: DisposedITAT Delhi29 July 2026AY 2020-217 pages

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

Before: SHRI RAMIT KOCHAR, ACCOUTANT MEMBER & SHRI SUDHIR KUMAR

For Appellant: Shri Madhav Kapur, Adv
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 16.07.2026Pronounced: 29.07.2026

PER SUDHIR KUMAR, JM :

The above captioned appeals are preferred against the separate orders, passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”) by Addl./JCIT(Appeal-1), Kolkata [for short, Ld. CIT(A)] relevant to assessment years 2019-20 & 2020-21 respectively. Since common grounds have been raised in both the appeals, hence, we have heard both the appeals together and are being disposed of by this common order for the sake of brevity by dealing with ITA No. 3663/Del/2026 (AY 2019-20).

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The assessee has raised the following grounds of appeal:

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3663&3664_Del_2026_RAJAN ADLAKHA V AO

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That on the facts and circum

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