SONI TRADERS,DELHI vs. ACIT,CENTRAL CIRCLE-14, DELHI

ITA 3762/DEL/2025Status: DisposedITAT Delhi08 July 2026AY 2016-1710 pages

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

Before: SHRI M. BALAGANESH & SHRI VIMAL KUMAR

For Appellant: Dr. Rakesh Gupta, Adv, Shri Somil Agarwal, Adv, Shri Rohit Tiwari, Adv, Ms. Tanya, Adv
For Respondent: Shri K. Hauthang Kilong, CIT DR
Hearing: 02/07/2026Pronounced: 08/07/2026

PER M. BALAGANESH, A. M.:

1.

The appeal in ITA Nos. 3762 and 3763/Del/2025 AYs 2016-17 and 2017-18, arises out of the order of the ld Commissioner of Income Tax (Appeals)-26, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] 07.03.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 21.12.2019 by the Assessing Officer, ACI, Central Circle-14, New Delhi (hereinafter referred to as ‘ld. AO’).

ITA No. 3762/Del/2025 – Asst Year 2016-17 – Assessee Appeal

2.

At the outset, we find that the appeal filed by the Asse

The order continues below.

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