ACIT, FARIDABAD vs. DR.SAMEER GUPTA, DELHI

ITA 5327/DEL/2025Status: DisposedITAT Delhi08 July 2026AY 2022-236 pages

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

For Appellant: Shri Anil Kumar Gupta, CA, Shri Ajay Kumar Gupta, CA
For Respondent: Shri Tarun Sharda, Sr. DR
Hearing: 01/07/2026Pronounced: 08/07/2026

PER M. BALAGANESH, A. M.:

1.

The appeal in ITA No.5327/Del/2025 for AY 2022-23, arises out of the order of the ld. Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 17.06.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 26.03.2024 by the Assessing Officer, ACIT, Central-2, Faridabad (hereinafter referred to as ‘ld. AO’).

2.

The revenue has raised the following grounds of appeal before us:-

“(i) Whether Ld. CITG) is right in deleting the addition of Rs.1,72,50,000/- by holding that the said amount of unsecured loan received from his wife duly reflects in the balance sheet as on 31.03.2022 of the assessee under the head sundry c

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