Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors.

Krishna, Delhi vs. ITO Ward 36(1), Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 166/Del/2026 : Asstt. Year: 2017-18 Mrs. Krishna, Vs Income Tax Officer, G-2/57, Sector-11, Rohini, Ward-36(1), New Delhi-110085 New Delhi-110001 (Appellant) (Respondent) Pan No. Aijpd1120H Assessee By: Sh. Manish Kumar, Ca & Sh. Gaurav Bhujel, Ar Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082534866(1) Dated 12.11.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 166/Del/2026 : Asstt. Year: 2017-18 Mrs. Krishna, Vs Income Tax Officer, G-2/57, Sector-11, Rohini, Ward-36(1), New Delhi-110085 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AIJPD1120H Assessee by: Sh. Manish Kumar, CA & Sh. Gaurav Bhujel, AR Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 10.02.2026 Date of Pronouncement: 10.02.2026 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082534866…

Sahil Garg, Delhi vs. ITO Ward-43(6), Delhi

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sh. Sahil Garg, Income Tax Officer, G-930, Dsiidc Industrial Ward-43(3), Area, Narela, Delhi New Delhi Pan: Awxpg9338G (Appellant) (Respondent) Assessee By Sh. Sandeep Goel, Adv. Department By Sh. Manoj Kumar, Sr. Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Sh. Sahil Garg, Income Tax Officer, G-930, DSIIDC Industrial Ward-43(3), Area, Narela, Delhi New Delhi PAN: AWXPG9338G (Appellant) (Respondent) Assessee by Sh. Sandeep Goel, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 09.02.2026 Date of pronouncement 09.02.2026 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order n…

Inderjyot Singh, New Delhi vs. ITO Ward 44(1), Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 8758/Del/2025 : Asstt. Year: 2017-18 Inderjyot Singh, Vs Income Tax Officer, 6/2, Dlf Indl. Area, Moti Nagar, Ward-44(1), New Delhi-110015 New Delhi-110002 (Appellant) (Respondent) Pan No. Abyps9796E Assessee By: Sh. Rajesh Dureja, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, New Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082168393(1) Dated 30.10.2025, In Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8758/Del/2025 : Asstt. Year: 2017-18 Inderjyot Singh, Vs Income Tax Officer, 6/2, DLF Indl. Area, Moti Nagar, Ward-44(1), New Delhi-110015 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. ABYPS9796E Assessee by: Sh. Rajesh Dureja, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.01.2026 Date of Pronouncement: 22.01.2026 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, New Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082168393(1) da…

Rohit Goel, Delhi vs. DCIT, CC-20, Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 8320/Del/2025 : Asstt. Year: 2017-18 Rohit Goel, Vs Dcit, The Tax Chambers, Central Circle-20, Advocates & Legal Advisors, New Delhi-110055 C-177, Defence Colony, Lgf, New Delhi-110024 (Appellant) (Respondent) Pan No. Amvpg5611Q Assessee By: Ms. Swati Talwar, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 20.01.2026 Date Of Pronouncement: 20.01.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073465261(1) Dated 19.02.2025, In Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8320/Del/2025 : Asstt. Year: 2017-18 Rohit Goel, Vs DCIT, The Tax Chambers, Central Circle-20, Advocates & Legal Advisors, New Delhi-110055 C-177, Defence Colony, LGF, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AMVPG5611Q Assessee by: Ms. Swati Talwar, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 20.01.2026 Date of Pronouncement: 20.01.2026 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250…

Ajay Nagpal, Delhi vs. ITO, Ward-48(1), Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 8145/Del/2025 : Asstt. Year: 2018-19 Ajay Nagpal, Vs Income Tax Officer, 15/10, East Patel Nagar, Ward-48(1), New Delhi-110008 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpn9871D Assessee By: Sh. Pranav Yadav, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 20.01.2026 Date Of Pronouncement: 20.01.2026 Order This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081608419(1) Dated 09.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8145/Del/2025 : Asstt. Year: 2018-19 Ajay Nagpal, Vs Income Tax Officer, 15/10, East Patel Nagar, Ward-48(1), New Delhi-110008 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABPN9871D Assessee by: Sh. Pranav Yadav, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 20.01.2026 Date of Pronouncement: 20.01.2026 ORDER This assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081608419(1) dated 09.10.2025, i…

M/S Padma Polychem Pvt. Ltd., Delhi vs. NFAC, Assessment Unit Itd, Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 5301/Del/2025 : Asstt. Year : 2014-15 M/S Padma Polychem Pvt. Ltd., Vs Cit(A)/Nfac, 528/1, Karkari Road, Vishwash Delhi Nagar, Delhi-110032 (Appellant) (Respondent) Pan No. Aafcp4479A Assessee By : Sh. Rakesh Kumar, Adv. & Sh. Akshay Gupta, Ar Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 14.01.2026 Date Of Pronouncement: 14.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2014-15, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1077228877(1) Dated 19.06.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 5301/Del/2025 : Asstt. Year : 2014-15 M/s Padma Polychem Pvt. Ltd., Vs CIT(A)/NFAC, 528/1, Karkari Road, Vishwash Delhi Nagar, Delhi-110032 (APPELLANT) (RESPONDENT) PAN No. AAFCP4479A Assessee by : Sh. Rakesh Kumar, Adv. & Sh. Akshay Gupta, AR Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 14.01.2026 Date of Pronouncement: 14.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2014-15, arises agai…

Punya Sthali Tirth Trust, Uttar Pradesh vs. ITO Ward (Exemption) Ward 2(4), Delhi

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Punya Sthali Tirth Trust, Vs. Income Tax Officer, Gang Nahar Road, Ward (Exemption) - 2(4), Muradnagar, Delhi Uttar Pradesh Pan: Aabtp8479P (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Punya Sthali Tirth Trust, Vs. Income Tax Officer, Gang Nahar Road, Ward (Exemption) - 2(4), Muradnagar, Delhi Uttar Pradesh PAN: AABTP8479P (Appellant) (Respondent) Assessee by Sh. C.S. Anand, Adv. Ms. Vaishnavi Yadav, Adv. Ms. Aastha Sharma, Adv. Department by Sh. Manish Gupta, Sr. DR Date of hearing 24.12.2025 Date of pronouncement 24.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, ar…

Toyota Boshoku Corporation, Japan vs. Assistant Commissioner of Income Tax Circle 3(1)(1) International Taxation New Delhi, New Delhi

In the result, both the appeals of the Assessee are allowed

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

…ITA Nos. 2462 & 2463/Del/2024 Toyota Boshoku Corporation INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2462 & 2463/Del/2024 (Assessment Years: 2016-17 & 2017-18) Toyota Boshoku Corporation, Vs. ACIT, 1-1, Toyada-Cho, Kariya Shi, Circle-3(1)(1), Aichi, Japan New Delhi (Appellant) (Respondent) PAN:AADCT4951B Assessee by : Shri Vishal Kalra, Adv Revenue by: Shri Kashish Gupta, CA Date of Hearing 02/12/2025 Date of pronouncement 24/12/2025 O R D E R PER M. BALAGANESH, A. M.: The Assessee Toyata Boshoku Corporat…

Toyota Boshoku Corporation, Japan vs. Assistant Commissioner of Income Tax Circle 3(1)(1) International Taxation New Delhi, New Delhi

In the result, both the appeals of the Assessee are allowed

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

…ITA Nos. 2462 & 2463/Del/2024 Toyota Boshoku Corporation INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2462 & 2463/Del/2024 (Assessment Years: 2016-17 & 2017-18) Toyota Boshoku Corporation, Vs. ACIT, 1-1, Toyada-Cho, Kariya Shi, Circle-3(1)(1), Aichi, Japan New Delhi (Appellant) (Respondent) PAN:AADCT4951B Assessee by : Shri Vishal Kalra, Adv Revenue by: Shri Kashish Gupta, CA Date of Hearing 02/12/2025 Date of pronouncement 24/12/2025 O R D E R PER M. BALAGANESH, A. M.: The Assessee Toyata Boshoku Corporat…

Brij Bhushan Kalia, Up vs. ITO, Ward-61(1), Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 7624/Del/2025 : Asstt. Year: 2017-18 Brij Bhushan Kalia, Vs Income Tax Officer, C/O Chaurasia & Associates, Ward-61(1), C-2302, Ats Advantage, New Delhi-110002 Indirapuram, Ghaziabad-201014 (Appellant) (Respondent) Pan No. Aaepk9068Q Assessee By: Sh. Venketesh Chaurasia, Adv. Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081596042(1) Dated 09.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 7624/Del/2025 : Asstt. Year: 2017-18 Brij Bhushan Kalia, Vs Income Tax Officer, C/o Chaurasia and Associates, Ward-61(1), C-2302, ATS Advantage, New Delhi-110002 Indirapuram, Ghaziabad-201014 (APPELLANT) (RESPONDENT) PAN No. AAEPK9068Q Assessee by: Sh. Venketesh Chaurasia, Adv. Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 23.12.2025 Date of Pronouncement: 23.12.2025 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. IT…

Asb Designs LLP, New Delhi vs. Central Circle 26, Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 6691/Del/2025 : Asstt. Year: 2018-19 Asb Designs Llp, Vs Dcit, B-223, Naraina Industrial Area, Central Circle-26, New Delhi-110028 New Delhi-110001 (Appellant) (Respondent) Pan No. Abdfa1476G Assessee By: Sh. Sandeep Vijh, Ar Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)-29, New Delhi’S Order Dated 22.08.2025, In Case No. Cit(A), Delhi-29/10559/2017-18, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 6691/Del/2025 : Asstt. Year: 2018-19 ASB Designs LLP, Vs DCIT, B-223, Naraina Industrial Area, Central Circle-26, New Delhi-110028 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. ABDFA1476G Assessee by: Sh. Sandeep Vijh, AR Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 23.12.2025 Date of Pronouncement: 23.12.2025 ORDER This assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)-29, New Delhi’s order dated 22.08.2025, in case No. CIT(A), Delhi-29/10559/2017-18, in…

Dy. Commissioner of Income Tax, Central Circle 3, Delhi vs. Pankaj Goel, Delhi

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Dy. Commissioner Of Vs. Sh. Pankaj Goel, Income Tax, 662/3A, Ghati Road, Central Circle-3, Anand Paravt, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) With C.O. No.236/Del/2025 [Arising Out Of Ita No.4159/Del/2025] Assessment Year: 2017-18 Sh. Pankaj Goel, Vs. Dy. Commissioner Of Income 662/3A, Ghati Road, Tax, Anand Paravt, Central Circle-3, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) Assessee By Ms. Mansi Jain, Adv. Sh. Siddharth Bajaj, Adv. Department By Sh. Siddharth Bhim Singh Meena, Cit(Dr) Date Of Hearing 08.12.2025 Date Of Pronouncement 17.12.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.4159/Del/2025 Along With Assessee’S Cross Objection C.O. No. 236/Del/2025 For Assessment & C.O. No.236/Del/2025

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Dy. Commissioner of Vs. Sh. Pankaj Goel, Income Tax, 662/3A, Ghati Road, Central Circle-3, Anand Paravt, Central Delhi, Delhi New Delhi PAN: ASWPG8949E (Appellant) (Respondent) With C.O. No.236/Del/2025 [Arising out of ITA No.4159/Del/2025] Assessment Year: 2017-18 Sh. Pankaj Goel, Vs. Dy. Commissioner of Income 662/3A, Ghati Road, Tax, Anand Paravt, Central Circle-3, Central Delhi, Delhi New Delhi PAN: ASWPG8949E (Appellant) (Respon…

Satendra Pal Singh, New Delhi vs. ITO, Ward 36(1), Delhi

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17 Sh. Satendra Pal Singh, Vs. Income Tax Officer, 155, Village-Dhaka, Ward-36(1), New Delhi Delhi Pan: Autps1163K (Appellant) (Respondent) Assessee By Sh. Satyajeet Goel, Adv. Department By Sh. Manoj Kumar, Sr. Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2016-17 Sh. Satendra Pal Singh, Vs. Income Tax Officer, 155, village-Dhaka, Ward-36(1), New Delhi Delhi PAN: AUTPS1163K (Appellant) (Respondent) Assessee by Sh. Satyajeet Goel, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 26.11.2025 Date of pronouncement 26.11.2025 ORDER This assessee appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA…

Rakesh, Copernicus Marg vs. ITO Ward 43, Delhi

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Vs. Income Tax Officer, Sh. Rakesh, D-65, Pinces Park, Ward-43, Copernicus Marg, Delhi Delhi Pan: Bwppr4036R (Appellant) (Respondent) Assessee By Sh. Shikhar Garg, Ca Department By Sh. Manoj Kumar, Sr. Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Vs. Income Tax Officer, Sh. Rakesh, D-65, Pinces Park, Ward-43, Copernicus Marg, Delhi Delhi PAN: BWPPR4036R (Appellant) (Respondent) Assessee by Sh. Shikhar Garg, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 25.11.2025 Date of pronouncement 25.11.2025 ORDER This assessee’s appeal for assessment year 17.09.2025, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/N…

Sathi Bhai Sathyavrithan, Delhi vs. Income Tax Officer Ward 68(1), Civic Centre, New Delhi 110002, Delhi

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Sathi Bhai Sathyavrithan, Rz 31-32, Roshan Mandi Ward-68(1), Surya Kiran Hospital, New Delhi Najafgarh, New Delhi Pan: Ayqps2816L (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, Sathi Bhai Sathyavrithan, RZ 31-32, Roshan Mandi Ward-68(1), Surya Kiran Hospital, New Delhi Najafgarh, New Delhi PAN: AYQPS2816L (Appellant) (Respondent) Assessee by Sh. Pranshu Singhal, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assesses appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(…

Neelam Jain, Delhi vs. Income Tax Officer Ward 36(1) Civic Centre, New Delhi 110002, Delhi

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi Pan: Ajppj0908E (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi PAN: AJPPJ0908E (Appellant) (Respondent) Assessee by Sh. Pranshu Singhal, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and ord…

Rajinder Prashad, Delhi vs. Income Tax Officer, Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 5393/Del/2025 : Asstt. Year : 2018-19 Rajinder Prashad, Vs Income Tax Officer, Bd-4, 2Nd Floor, Pitampura, Ward-47(1), New Delhi-110034 New Delhi-110001 (Appellant) (Respondent) Pan No. Aafpp2498A Assessee By: Sh. Pranshu Singhal, Ca & Sh. Rahul Bhardwaj, Adv. Revenue By : Sh. Piyush Sinha, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5393/Del/2025 : Asstt. Year : 2018-19 Rajinder Prashad, Vs Income Tax Officer, BD-4, 2nd Floor, Pitampura, Ward-47(1), New Delhi-110034 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAFPP2498A Assessee by: Sh. Pranshu Singhal, CA & Sh. Rahul Bhardwaj, Adv. Revenue by : Sh. Piyush Sinha, Sr. DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFA…

Basudeo Soni, New Delhi vs. ITO Ward 35(1), New Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 4894/Del/2025 : Asstt. Year : 2016-17 Basudeo Soni, Vs Income Tax Officer, C/O B-50, Lgf, South Extension-Ii, Ward-35(1), New Delhi-110049 New Delhi (Appellant) (Respondent) Pan No. Agyps4983N Assessee By: Sh. Saantanu Jain, Adv. & Ms. Jahanvi Khanna, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4894/Del/2025 : Asstt. Year : 2016-17 Basudeo Soni, Vs Income Tax Officer, C/o B-50, LGF, South Extension-II, Ward-35(1), New Delhi-110049 New Delhi (APPELLANT) (RESPONDENT) PAN No. AGYPS4983N Assessee by: Sh. Saantanu Jain, Adv. & Ms. Jahanvi Khanna, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC, De…

Satish Chopra (Individual), New Delhi vs. ITO Ward 29(1), New Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3435/Del/2024 : Asstt. Year: 2016-17 Satish Chopra (Individual) Vs Income Tax Officer, 12, Forest Lane, Ghitorni Sanoth Ward-29(1), Village, North West Delhi, New Delhi-110002 New Delhi-110040 (APPELLANT) (RESPONDENT) PAN No. AADPC4601Q Assessee by : Sh. Sourabh Rohtagi, CA & Sh. Rajat Mittal, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 09.09.2025 Date of Pronouncement: 09.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assess…

Salim, Saharanpur vs. Income Tax Officer, Saharanpur

Bench: Sh. Satbeer Singh Godara

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `SMC', NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4512/Del/2025 : Asstt. Year: 2013-14 ITA No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (APPELLANT) (RESPONDENT) PAN No. GXMPS2271C Assessee by: Sh. Anil Jain, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.08.2025 Date of Pronouncement: 27.08.2025 ORDER These assessee's twin appeals ITA Nos.4512 & 4513/Del/2025, for Assessment Years 2013…