SHUCHI AGARWAL,C/O BK KAPUR AND COMPANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3922/DEL/2025Status: DisposedITAT Delhi06 February 2026AY 2022-23Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had already allowed the appeal against both additions made by the Assessing Officer. Therefore, the Tribunal found no valid reason for the assessee to file an appeal before it on these grounds.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which upheld the additions made by the AO for Rs. 1,83,53,316/- as unexplained income and Rs. 9,10,926/- as unexplained jewellery. The assessee contended that the additions were based on surmises and conjectures and that the assessment order lacked a DIN.

What were the issues?

Whether the additions made by the AO are valid and justified, and whether the assessment order is liable to be quashed due to the absence of a DIN.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 69A

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH & SHRI KRINWANT SAHAY

For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 13.11.2025Pronounced: 06.02.2026

PER KRINWANT SAHAY, AM:

This appeal by assessee is arising out of the order of ld.

Commissioner of Income Tax(Appeals)-3, Noida, dated 15.04.2025

against the assessment order dated 20.10.2023 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) pertaining

to Assessment Year 2022-23. 2. Grounds of appeal raised by the assessee are as under:-

1.

That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in upholding the action of Ld. A.O. in sustaining the additions made by the Ld. AO for Rs.1,83,53,316/- without appreciating the prevailing facts and circumstances of the case. This ground is without prejudice to the fact

The order continues below.

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