AJAY PAL SINGH,NOIDA GAUTOM BUDDH NAGAR vs. ITO WARD 1(1) NOIDA GBN, NOIDA
In the result, the appeal filed by the assessee is allowed
ITA 2253/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21
Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaajay Pal Singh, Vs. Ito, Ward 1 (1), Village Gadi, Near Dadri Noida. Gautam Budh Nagar - 201 301 Uttar Pradesh). (Pan : Axgps6679A) (Appellant) (Respondent) Assessee By : Shri Vijay Kumar Singla, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 02.09.2025 Date Of Order : 26.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 12.02.2025 For The Assessment Year 2020-21. 2. Brief Facts Of The Case Are, Assessee Had Originally Filed His Return Of Income Declaring Total Income Of Rs.43,88,320/-. Subsequently, Assessee Filed Revised Return On 30.03.2021 Declaring Revised Total Income Of Rs.31,26,700/-. The Return Of Income Was Processed Under Section 143(1) Of The Income-Tax Act, 1961 (For Short ‘The Act’). Subsequently, The Case
For Appellant: Shri Vijay Kumar Singla, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(1)Section 156Section 249Section 270ASection 270MSection 276C
E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld.
CIT(A)”, for short] dated 12.02.2025 for the Assessment Year 2020-21. 2. Brief facts of the case are, assessee had originally filed his return of income declaring
