SURENDER SINGH SANGWAN,DELHI vs. ITO WARD-4, SONIPAT
In the result, appeal of the assessee is partly allowed
ITA 1639/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17
Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2016-17] Surender Singh Sangwan Vs Ito C/O-Kapil Goel, Advocate Ward-4, Aayakar F-26/124, Sector-7 Bhawan, Sonepat, Rohini, Delhi-110085 Haryana Pan-Bqsps5616M Appellant Respondent Appellant By Dr. Kapil Goel Respondent By Shri Manish Gupta, Sr. Dr Date Of Hearing 18.09.2025 Date Of Pronouncement 12.12.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 06.12.2024 Passed By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Cit(A), Rohtak/10489/2018-19 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 27.12.2018 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2016-17. 2. Brief Facts Of The Case Are That Assessee E-Filed His Return Of Income, Declaring Total Income At Inr 7,00,190/-. The Case Was Selected For Scrutiny Through Cass & Notice U/S 143(2) Was Issued To The Assessee On 07.07.2017 & Duly Served Upon The Assessee. Thereafter, Notices U/S 142(1) Of The Act Alongwith Questionnaire Were Issued On 25.04.2018. In Response Assessee Has Filed Reply Which Were Considered By The Ao & The Assessment Order Was Passed U/S 143(3) Of The Act Dated 27.12.2018 Wherein The Total Income Stood Assessed At Inr 1,12,94,400/- By Making Addition U/S 68 Of The Act Towards Unsecured Loans Of Inr 1,05,00,000/- Received During The Year Under Appeal. Besides Disallowance Of Rs. 94,210/- Out Of Various Expenses Claimed Is Also Made.
Section 131Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 250Section 68
…ITA No.1639/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2016-17] Surender Singh Sangwan vs ITO C/o-Kapil Goel, Advocate Ward-4, Aayakar F-26/124, Sector-7 Bhawan, Sonepat, Rohini, Delhi-110085 Haryana PAN-BQSPS5616M APPELLANT RESPONDENT Appellant by Dr. Kapil Goel Respondent by Shri Manish Gupta, Sr. DR Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 06.12.2024 passed by Ld.…
