ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, DELHI, DELHI vs. BANS AEROSOL PVT. LTD., DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1242/Del/2026 Assessment Year: 2019-20 ACIT, Vs. M/s. Bans Aerosol Pvt. Ltd., Central Circle-25, 3/110, Lalita Park, Delhi Laxmi Nagar, Delhi -110092 PAN: AACCB1901C (Appellant) (Respondent) Assessee by Sh. Mayank Patawari, Adv. Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 19.05.2026 Date of pronouncement 29.06.2026 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals) -29, [in short, the “CIT(A)”], New Delhi’s order dated 29.10.2025 passed in case no. CIT(A), Delhi-29, 10774/2018-19, involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.1242/Del/2026

2 For the reasons stated in the Revenue’s condonation averments, delay of 3 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. The Revenue’s sole substantive ground raised in the instant appeal is directed against the CIT(A)’s lower appellate discussion reversing the assessment findings in issue at the sum of Rs.40 lakhs received from M/s. Sirsa Deposits and Advances Pvt. Ltd.; as unexplained cash credits in assessee’s hands. 4. That being the case, the assessee submits before us a copy of this tribunal’s order in Revenue’s identical appeal ITA Nos.7127/Del/2025; AY: 2018-19, decided on 02.01.2026 upholding the CIT(A)’s identical action involving the very entity. We thus adopt judicial consistency to uphold the learned CIT(A)’s lower appellate findings deleting the impugned addition in very terms in absence of any distinction of fact or law. 5. This Revenue’s appeal is dismissed. Order pronounced in the open court on 29th June, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29th June, 2026. 2 | P a g e

ITA No.1242/Del/2026

RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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