DCIT, JHANDEWALAN vs. CHETAN SHARMA, NOIDA

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ITA 9108/DEL/2025Status: DisposedITAT Delhi15 July 20262 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The ITAT found the appeal filed by the Revenue to be defective. Consequently, the Tribunal dismissed the appeal.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order passed by the Ld. CIT(A). The appeal was filed for the Assessment Year 2019.

What were the issues?

The primary issue was the defectiveness of the appeal filed by the Revenue, leading to its dismissal.

Which sections of the Income-tax Act were involved?

Section 250,Section 153C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SMT. RENU JAUHRI

For Respondent: Shri Om Prakash, CIT (DR)
Hearing: 15/07/2026Pronounced: 15/07/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER

ITA No. 9108/Del/2025 (A.Y 2019)

DCIT Vs. Chetan Sharma Room No. 330, E-2, A-36, Sector-52, Noida, Jhandewalan Extension Uttar Pradesh ARA Centre, Delhi (Appellant) (Respondent) PAN: AATPS5739B

Assessee by : None Revenue by: Shri Om Prakash, CIT (DR)

Date of Hearing 15/07/2026 Date of pronouncement 15/07/2026

O R D E R PER MADHUMITA ROY, J. M.: The instant appeal filed by the Revenue is directed against the order dated 22.07.2025 passed by the Ld. Commissioner of Income- tax (Appeals)-24, Delhi [hereinafter referred to as the Ld. CIT(A)]

under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 29.03.2023 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 153C r.w. Section 143(3) of the Act for Assessment Year 2019.

2 ITA No. 9108/Del/2025 DCIT Vs. Chetan Sharma 2. Having regard to the appeal preferred by the Revenue being

defective the same is dismissed with a liberty to the Department to

file afresh, if so advised.

3.

The Appeal filed by the Revenue is dismissed as defective.

Order pronounced in the open court on 15/07/2026.

Sd/- Sd/- (RENU JAUHRI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 15/07/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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