SUMIT JINDAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-5, DELHI

ITA 450/DEL/2023Status: DisposedITAT Delhi10 September 2025AY 2019-20Bench: MS. MADHUMITA ROY, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal partly allowed the appeal regarding commission income by adopting a reduced rate, and sustained the disallowance of certain expenses. The penalty for delayed tax audit report filing was upheld as no reasonable cause was established.

What were the facts?

The assessee, an individual engaged in trading agricultural products, was found to be an accommodation entry provider. The Assessing Officer made additions for unaccounted commission income and disallowed expenses. The assessee also appealed a penalty for delayed filing of the tax audit report.

What were the issues?

The key issues were the estimation of commission income from accommodation entries and the validity of a penalty for delayed filing of the tax audit report due to alleged corrupted data.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 132(4),Section 271B,Section 273B

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: MS. MADHUMITA ROY, & SHRI NAVEEN CHANDRA

For Respondent: Shri Mahesh Kumar, CIT-DR, Shri Manish Gupta, Sr. DR
Hearing: 12.08.2025Pronounced: 10.09.2025

Heard together (2 matters)

ITA No. 1064/DEL/2023
ITA No. 450/DEL/2023

Read from the judgment's own cause title. This page is filed under one of them.

PER NAVEEN CHANDRA, A.M:-

The above captioned two separate appeals by the assessee are preferred against 2 separate orders of the ld. CIT(A)-24, New Delhi dated

17.02.

2023 and 28.12.2022 for A.Ys 2018-19 and 2019-20 respectively.

ITA No. 1064/DEL/2023 [A.Y. 2018-19] ITA No. 450/DEL/2023 [A.Y. 2019-20] Shri Sumit Jindal Vs.The Dy. C.I.T

2.

Since common grievance is involved in the captioned appeals and pertain to same assessee, they were heard together and are disposed of by this common order for the sake of convenience and brevity.

3.

None appeared on behalf of the assessee. We decided to proceed

after hearing the ld. DR

The order continues below.

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