ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, DELHI, DELHI vs. KUNAL GABA, DELHI

1 . IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

I.T.A. No.8061/DEL/2025 (A.Y 2019-20) ACIT Kunal Gaba Central Circle- 25 Vs. H. No. 620, Old No.485, Delhi Pratap Mohalla, Rohtak-124001 Haryana Appellant Sh. Bhopal Singh, CIT DR Respondent Sh. Akash Ojha, Advocate

Date of Hearing 15.07.2026 Date of Pronouncement 15.07.2026

ORDER PER KRINWANT SAHAY AM

Appeal in this case has been filed by the revenue against the order dated 22.08.2025 passed by the Ld. CIT(A)-31, Delhi for the A.Y. 2019-20. Grounds of appeal are as under :-

2 . a. Whether on facts and in circumstances of the case, Lt. CIT(A) is legally justified to deleting the additions made by the AO without any legality and merit of the case b. Whether on the facts and under the circumstances of the case and in law, the LA CITIA) was justified in deletion the addition made in the hand of the assessee on substantive basis which was based on the incriminating evidences against the assessee. c. Reliance is placed in the decision of CIT versus Sunaero Ltd. (2012) 345 ITR 163, which haul held that "A factual decision is perverse if the authority has acted without any evidence or on view of facts, which cannot be reasonably entertained. Further, the Delhi High Court in CIT v. Rama Krishna Jewellers ITA appeal nos. 455 to 460/2014, Date of Judgement 26.09.2014 (Del.) had held that "a factual conclusion is regarded as perverse when no person duly instructed or acting judicially could act upon the record before him, have reached the conclusion arrived at by the tribunal/authority," d. Whether on the facts, circumstances and law of the case the 14. CITIA) is justified in deleting the substantive addition in the hand of the assessee which was confirmed by Ld. CIT(A)-29, Delhi in the decision of Shri Avtar Singh Kochar case and held on substantive basis in the hands of Shri Avtar Singh Kochare instead of Shri Kunal Gaba, the assessee e. The grounds of appeal are without prejudice to each other. f. That the appellant craves to add, amend, after or modify any grounds of appeal at the time of hearing.

3 . hands of the assessee in his support the Ld. Counsel for the assessee produced the order of the Ld. CIT(A) in which the Ld. CIT(A) has given his finding as under :-

“9. With regard to Grounds No. 5 to 5.3, the AO has made an addition of Rs.1,85,87,303/- as unaccounted commission income on substantive basis in the hands of the appellant and on protective basis in the hands of Shri Avtar Singh Kochar. While deciding the appeal in the case of Shri Avtar Singh Kochar for assessment year 2019-20 in Appeal No. CIT(A), Delhi- 29/10554/2018-19, I have vide order dated 28/03/2025, held in paras 18 and 19 of the said order that the addition to be made on substantive basis in the hands of Shri Kochar. Now since the addition has been upheld in the hands of Shri Kochar, this addition in the hands of the appellant does not survive and therefore, is liable to be deleted as the same addition cannot be made in the hands of two persons. I hold accordingly. Hence, the said addition of Rs. 1,85,87,303/- is hereby deleted.”

4 . 5. In the result, the appeal filed by the revenue is dismissed. Order pronounced in open Court on 15.07.2026.

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Sd/- Sd/- (SATBEER SINGH GODARA) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBR Dated :15/07/2026 *Neha Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI