MUKESH GUPTA,KAMALA NAGAR vs. DLC-CC-(1)(13), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s three appeals ITA Nos. 7396, 7426 &
7427/Del/2025, for Assessment Years 2020-21, 2021-22 and 2023-24, arise against the CIT(A)-23, Delhi’s DIN & order Nos.
ITBA/APL/S/250/2025-26/1081204873(1), 1081205368(1) and 1081205086(1) all dated
26.09.2025, in proceedings u/s 147/143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
It transpires during the course of hearing that there arises the first and foremost legal issue of validity of the impugned reopening itself as the learned assessing authority had set into motion section 148/147 proceedings against the assessee regarding
ITA Nos. 7396, 7426 & 7427/Del/2025
Mukesh Gupta
2
the sole reason of entire sale proceeds of Rs.60,45,55,624/- (A.Y.
2020-21), Rs. 58,63,70,803/- (A.Y. 2021-22) and Rs.56,34,33,934/-
(A.Y. 2023-24) whereas his assessment framed on 22.03.2025
ended up adding commission income of Rs.27,18,250/- (A.Y.
2020-21), Rs. 26,38,669/- (A.Y. 2021-22) and Rs.25,35,453/- (A.Y.
2023-24); respectively.
It is thus clear that the learned assessing authority has nowhere made any addition qua the above sole reason of reopening involving the assessee’s sale consideration.
That being the clinching case, I hereby quote Ranbaxy 5. These assessee’s three appeals ITA Nos. 7396, 7426 & 7427/Del/2025 are allowed. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 23/12/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/12/2025
*Subodh Kumar, Sr. PS*