IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1404/Del/2024 (ASSESSMENT YEAR 2021-22)

Dy. CIT-31, Sanjay Bhutan Delhi.

G-174, Preet Vihar Vs.

Delhi-110029.

PAN-ADGPB2181A (Appellant) (Respondent)

Assessee by Shri Mukul Gupta, Adv.

Department by Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 17/04/2025 Date of Pronouncement 23/04/2025

O R D E R

PER MANISH AGARWAL, AM:

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)[CIT(A) in short] -30, New Delhi dated 31.01.2024, for assessment year 2021-22 in appeal No.

10126/2020-21.

2. Brief facts of the case are that assessee is an individual and filed his return of income originally on 05.020.2022 declaring total income at Rs. 1,40,020/- which was revised on 18.02.2022 at a figure of Rs.19,09,640/- A search and seizure action u/s 132 of the Income Tax Act, 1961 (the Act, in short) was carried out in the case of Hans group of cases on 06.01.2021 where in the WhatsApp chats found from the mobile phone of Mr. Praveen Kr. Jain seized, an agreement to sell was found which is in relation