MODER INOESPO LTD ,DELHI vs. DCIT, CENTRAL CIRCLE-01, DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2023-24 Modern Indoexpo Ltd., F-29/30, Gokhale Market, Behind Tis Hazari Court, Delhi Vs. DCIT, Central Circle-01, Delhi PAN: AACCM2300A (Appellant)
This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi’s-23 DIN and order no. ITBA/APL/S/250/2025-
26/1078857122(1), dated 24.07.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
Learned departmental representative vehemently submits during the course of hearing that both the lower authorities herein Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 2 | P a g e have rightly disallowed the assessee’s alleged inflated expenses of Rs.7.85 lakhs and in assessment order dated 22nd March, 2025 as upheld in the lower appellate discussion. 3. I have given my thoughtful consideration to the assessee’s and the Revenue’s respective stands herein. I find no reason to accept the either party’s stands in entirety. This is for the precise reason that the impugned twin additions herein are on the basis of alleged inflated rate of expenditure than having disallowed the same entirely in principle. It is thus deemed appropriate that a lumpsum addition of Rs.1 lakh only in the given facts i.e. Rs.50,000/- each in both these instances, would be would be just and proper with a rider that the same shall not be treated as a precedent. Necessary computation shall follow as per law. 4. This assessee’s appeal is partly allowed. Order pronounced in the open court on 24th November, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 24th November, 2025. RK/-