KONCEPT MARKTRADE PRIVATE LIMITED,DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

ITA 960/DEL/2026Status: DisposedITAT Delhi07 July 2026AY 2022-234 pages

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

Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL

For Respondent: Shri Sandeep Tripathi, Sr. DR
Hearing: 23/06/2026Pronounced: 23/06/2026

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal is preferred by the assessee against the order

dated 28.11.2025 of the National Faceless Appeal Centre (NFAC)

Delhi [hereinafter referred to as “Ld. NFAC)”] passing against

the assessment order dated 27.03.2024 for the assessment year

2022-23 u/s 143(3) r.w.s. 144B of the Income Tax Act

1961[hereinafter referred to as “the Act”].

2.

The brief facts of the case are that the assessee filed his

return of income for the A.Y.2022-23 on 29-12-2022 declaring

total income 35,77,933/-. Notice under section 143(2) of the Act

was issued on 02-06-2023 and subsequently notices under

The order continues below.

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