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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.
Held
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.
Key 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.
Sections Cited
143(3), 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
Date of Hearing 13.11.2025 Date of Pronouncement 06.02.2026 ORDER 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.
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 that the said addition has been adjusted/ telescoped against the unaccounted income/ unaccounted profits emanating from the business of the group concerns.
2. That in view of the prevailing facts and circumstance of the case, the Ld. CIT(A) erred in law in sustaining the addition made by the Ld. AO on account of alleged unexplained investment u/s 69A (jewellery found during search) for Rs.9,10,926/- which are ipso facto based on mere surmises, conjectures and presumptions and deserves to be deleted.
That on the facts and circumstances of the case and in law, the impugned assessment order, in the absence of any Document Identification Number ('DIN'), has no sanctity in the eyes of law and is therefore, illegal, bad in law and liable to be quashed.
From the grounds of appeal, it is seen that the assessee has filed appeal before the Tribunal for the additions made by the Assessing Officer for Rs.1,83,53,316/- as unexplained income and Rs.9,10,926/- as unexplained jewellery found during the search. But from the order passed by the ld. CIT(A)-3, Noida for Assessment Year 2022-23, it is found that the ld. CIT(A) has already allowed the appeal against both the additions made by the Assessing Officer. Therefore, there is no ground/reason/case to the assessee to again file appeal on these grounds before the Tribunal.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 06th February, 2026.