ASHOK GUPTA,YAMUNA NAGAR vs. WARD 52(5), NEW DELHI

ITA 8457/DEL/2025Status: DisposedITAT Delhi17 February 2026AY 2012-13Bench: SHRI C.N. PRASAD (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the assessee's addition was on a protective basis, while Mr. Rajan's appeal involved a substantive addition. Both appeals should be heard together. Therefore, the appeal was restored back to the Ld. CIT(A)/NFAC for a joint hearing with Mr. Rajan's appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)/NFAC's order sustaining an addition for undisclosed interest income earned in a bank account on a protective basis. The assessee's counsel submitted that a similar appeal concerning Mr. Rajan, where a substantive addition was made, is still pending.

What were the issues?

Whether the protective addition made to the assessee's income should be heard separately from a related appeal involving a substantive addition.

Which sections of the Income-tax Act were involved?

Section 56(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.N. PRASAD

Hearing: 12.01.2026Pronounced: 17.02.2026

PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 30.10.2025 for A.Y. 2012-13 in sustaining the addition made by the AO in respect of undisclosed interest income earned in bank account, on protective basis, u/s.56(1) of the Act.

2.

The Ld. Counsel for the assessee at the outset submitted that the appeal in the case of one Mr. Rajan where substantive

addition was made is still pending before the Ld. CIT(A) and a copy of Screen short of the portal is furnished.

3.

Heard rival contentions and perused the screen short and notices for hearing issued by NFAC, Delhi. It is observed that the appeal in the case of Mr. Rajan where substantive addition was made is pending and appeal proceedings are going on. The addition

The order continues below.

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