DCIT, NEW DELHI vs. OMAX AUTOS LTD, GURGAON

ITA 3055/DEL/2025Status: DisposedITAT Delhi14 January 2026AY 2020-2128 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision to delete the disallowances. The AO's objections were primarily based on the admission of additional evidence, which the AO himself verified and found no adverse remarks on in remand reports.

What were the facts?

The Revenue appealed the CIT(A)'s order which deleted several disallowances made by the AO. The disallowances pertained to unverified deductions, trade advances written off, bad debts written off, inventory written off, and long-term capital gains on land sale.

What were the issues?

Whether the CIT(A) erred in deleting disallowances made by the AO on account of unverified expenses and gains, particularly when additional evidence was admitted and verified.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 43(6),Section 45

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

For Appellant: Adv. Ms. Somya Jain, Adv
Hearing: 16.12.2025Pronounced: 14.01.2026

PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 10.01.2025 of the Ld. CIT(A)-29, New Delhi (hereinafter referred as Ld.

First Appellate Authority or in short Ld. 'FAA') in Appeals No: CIT(A), Page 2 Omax Autos Ltd. (AY: 2020-21)

Delhi-29 10556/2019-20arising out of the order dated 23.09.2022 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') passed by the ACIT, Central Circle-27 for AY: 2020-21. 2. The assessee, a company incorporated under the provisions of the Companies

The order continues below.

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