ATUL KUMAR GARG,GHAZIABAD vs. LD. ASSESSING OFFICER, FACELESS, DELHI

ITA 5470/DEL/2025Status: DisposedITAT Delhi11 March 2026AY 2022-23Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had dismissed the appeal as defective. The Tribunal set aside the order of the CIT(A) and restored the matter for fresh decision, allowing the assessee an opportunity of hearing.

What were the facts?

The assessee, engaged in wholesale and retail trade, filed a return declaring income of Rs. 18,10,940. The Assessing Officer (AO) made an addition of Rs. 2,11,08,536 on account of bogus purchases. The CIT(A) dismissed the assessee's appeal. The assessee then appealed to the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal as defective without affording proper opportunity, and whether the addition for bogus purchases was correctly sustained.

Which sections of the Income-tax Act were involved?

Section 250,Section 144B,Section 14B,Section 143(2),Section 142(1),Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 20.01.2026Pronounced: 11.03.2026

PER VIMAL KUMAR, JM:

The appeal filed by the Assessee is against order dated 04.07.2025 of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘the Ld. CIT(A)’] passed u/s 250 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’] arising out of assessment order dated 13.02.2024 of the Assessment Unit passed u/s 144B r.w.s 14B of the Act for Assessment Year 2022-23. 2. Brief facts of the case are that the assessee is running the wholesale and retail trade of ghee, oil and such other products under the sole proprietorship business under the trade name (sole proprietorship) of M/s Atul Trading Co. during the year und

The order continues below.

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