GANGORTI SHARMA,UTTAR PRADESH vs. ITO WARD I(2), MEERUT

आयकर अपीलीय अधिकरण
धिल्ली पीठ “एस एम सी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.7259/धिल्ली/2025 (नि.व. 2012-13)
Gangotri Sharma,
Shobhapur, Rohta Road, Meerut,
Uttar Pradesh 250002
PAN: EHSPS-1268-H

...... अपीलार्थी/Appellant
बिाम Vs.

Income Tax Office, Ward-I(2),
Meerut, Uttar Pradesh 250002

..... प्रनिवादी/Respondent

अपीलार्थी द्वारा/Appellant by : Shri Keshav Garg, Advocate
प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR

सुिवाई की निथर्थ/ Date of hearing

:
16/12/2025

घोषणा की निथर्थ/ Date of pronouncement
: 12/03/2026

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 23.09.2025, for Assessment Year 2012-13. 2. The assessee in appeal has assailed findings of the CIT(A) in confirming addition of Rs.21,90,100/- u/s.69 of the Income Tax Act, of the Income Tax
Act,1961(hereinafter referred to as ‘the Act’).
3. During the period relevant to assessment year under appeal, the assessee along with other four persons had purchased property for Rs.1,02,43,000/-. No return of income was filed by the assessee for impugned assessment year. On the basis of information received from the office of Deputy