IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI.

BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER (Assessment Year: 2020-21)

Amolak Singh Bhatia, vs. DCIT, Central Circle 08, Narayan Niwas Punjabi Colony, New Delhi.

Main Road Dayalband, Bilaspur – 495 001 (Chhattisgarh).

(PAN : AIZPB9572H)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Ajay Wadhwa, Advocate Shri Shivam Garg, Advocate Shri Mihir Kaushik, Advocate REVENUE BY : Ms. Amisha S. Gupt, CIT DR Date of Hearing : 25.11.2026 Date of Order : 28.01.2026

O R D 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)-25, New Delhi [“Ld. CIT (A)”, for short] dated 28.03.2025 for the Assessment Year 2013-14.

2. Brief facts of the case are, a search was initiated under section 132 of the Income-tax Act, 1961 (for short ‘the Act’) on 27.02.2020 on Bhatia Group including the assessee, whose premises were also covered in the search. As per the assessment order, the last warrant was executed on the assessee on 21.11.2020. The case of the assessee was transferred from Central Circle Bilaspur to Central Cir