AJAY GARG,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 30, NEW DELHI, NEW DELHI
ITA Nos.2393 to 2398./Del/2025
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI M BALAGANESH, ACCOUNTANT MEMBER
आ.अ.सं/.I.T.A Nos.2393 to 2398/Del/2025
िनधा रणवष /Assessment Years: 2016-17 to 2021-22
AJAY GARG
156, 2nd Floor,
Deepali, Saraswati Vihar,
North West Delhi, New Delhi.
PAN No.AIPPG2759P
बनाम
Vs.
DCIT,
Central Circle-30,
Room No.320, E-2,
2nd Floor, ARA Centre,
Jhandewalan Extn.,
New Delhi.
अपीलाथ Appellant
यथ/Respondent
Assessee by Shri Rajat Jain, CA &
Shri Akshat Jain, CA
Revenue by Shri Amit Jain, CIT DR
सुनवाईकतारीख/ Date of hearing:
23.09.2025
उोषणाकतारीख/Pronouncement on 23.09.2025
आदेश /O R D E R
PER C.N. PRASAD, J.M.
All these appeals are filed by the Assessee against different orders of the Ld. CIT(Appeals)-30, Delhi dated 28.02.2025 for various assessment years from 2016-17 to 2021-22 in sustaining the addition made u/s 69A of the Act.
2. Ld. Counsel for the assessee, at the outset, submitted that the Ld. CIT(A) passed the orders dismissing the appeal ex parte applying
ITA Nos.2393 to 2398./Del/2025
the decision in the case of Multiplan India Ltd. and the decision of the Madhya Pradesh High Court in the case of Estate of Late
Tukojirao Holkar vs. CWT for non prosecution of the appeals. The Ld. Counsel further submitted that the Ld. CIT(A) did not go into the merits of the addition in detail. Ld. Counsel for the assessee further submitted that for the AY 2015-16 in ITA 2347/Del/2025 this Tribunal by order dated 04.06.2025 restored the appeal to the file of the Ld.
CIT(A) on identical situation. Copy of the order is placed on record.
Therefore, the Ld. Counsel for the assessee pleaded that all these appeals may be restored to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity to the assessee.
3. The Ld. DR has no serious objection in restoring the appeals to the Ld. CIT(A).
4. Heard rival contentions, we also perused the orders of the Ld.
CIT(A) and the decision of the Tribunal for AY 2015-16. The Tribunal on the very same facts situation for the AY 2015-16 restored the appeal to the Ld. CIT(A) for deciding afresh after providing adequate opportunity to the assessee. Since all these appeals which arises out of the proceedings u/s 153A including for the AY 2015-16 and since the appeal for the AY 2015-16 is restored to the file of the Ld. CIT(A) for fresh adjudication, we deem it appropriate to restore all these
ITA Nos.2393 to 2398./Del/2025
appeals to the file of the Ld. CIT(A) for fresh adjudication along with the appeal for the AY 2015-16 after providing adequate opportunity to the assessee. Thus, all these appeals are restored to the file of the Ld. CIT(A).
5. In the result, appeals of the Assessee are allowed for statistical purpose.
Order pronounced in the open court on 23.09.2025 (M BALAGANESH) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 23.09.2025
*Kavita Arora, Sr. P.S.