DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. M/S DEE ESS PROPERTIES PRIVATE LIMITED, GHAZIABAD

ITA 4070/DEL/2025Status: DisposedITAT Delhi28 January 2026AY 2013-14Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision to delete most of the additions made by the AO. The Tribunal found that the CIT(A) had properly considered the documentary evidence and submissions made by the assessee.

What were the facts?

The Revenue appealed against the CIT(A)'s order which deleted most of the additions made by the AO. The AO had made several additions, including those on account of labour payments, sale of land, credit entries, and transactions with various entities.

What were the issues?

Whether the CIT(A) erred in deleting the additions made by the AO on account of labour payments, sale of land, and various credit/debit entries. The key issue was the validity of the AO's additions versus the CIT(A)'s deletions based on evidence.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 145(3),Section 68,Section 69,Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Appellant: Shri Satyajeet Goel, CA
For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 12.01.2026Pronounced: 28.01.2026

PER Ms. MADHUMITA ROY, JM: The instant Revenue’s appeal is directed against the order dated 28.04.2025

[DIN: ITBA/APL/M/250/2025-26/1075841308(1)], passed by the Commissioner

of Income Tax (Appeals)-3, Noida, arising out of the order dated 29.03.2016

passed by the Income Tax Officer, Ward-1(2), Ghaziabad, in proceedings under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for assessment year 2013-14. 2. Following grounds of appeal taken by the Revenue for adjudication:

“1. Whether on facts and circumstances of the case and in law, the Ld. CIT(A)-3, Noida has erred in deleting the addition of Rs. 11,54,500/- made on account of pa

The order continues below.

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