IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER (ASSESSMENT YEAR 2017-18)

Gopal Garg DCIT, H.No.90, Sector-15, Central Circle-2, Faridabad, Faridabad.

Haryana-121003. Vs.

PAN:AHLPG2578D (Appellant) (Respondent)

Assessee by Sh. Ved Jain, Adv. and Sh. Ayush Garg, CA Department by Shri Surender Pal, CIT-DR Date of Hearing 17/03/2025 Date of Pronouncement 23/04/2025

O R D E R

PER MANISH AGARWAL, AM, This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-3 [“the CIT” in short], Gurugram, in Appeal No.11604/CIT(A)-3/GGN/2016-17 dated 26.10.2023 for Assessment Year 2017-18 passed y/s 250 of the Income Tax Act, 1961 (‘the Act’ in short).

2. Brief facts of the case are that assessee is an individual and is sole proprietor of M/s Jitendra Enterprises. Besides this assessee is having salary income from the companies where he is one of the director and also having rental and interest income. The return of income for the year under appeal was filed on at

30.10.2017 declaring total income of 14,85,360/-. A search and seizure action was carried out u/s 132