IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER (Assessment Year: 2015-16)

Prashant Soni, vs. DCIT, Central Circle 7, M-50, First Floor, Delhi.

Guru Harkishan Nagar, Sunder Vihar, New Delhi – 110 087.

(PAN : BASPS5961H)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Ankit Kumar, Advocate REVENUE BY : Shri Jitender Singh, CIT DR Date of Hearing : 17.11.2025 Date of Order : 30.12.2025

O R D E R

PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-24, New Delhi [hereinafter referred to as ‘ld. CIT (A)]

dated 30.08.2022 for Assessment Year 2015-16.

2. At the outset, ld. AR of the assessee raised legal issue relating to assumption of jurisdiction under section 153C of the Income-tax Act, 1961 (for short ‘the Act’) by raising ground nos.1 & 2 which read as under :-

“1. On the facts and circumstances of the case, the order passed by the Ld. AO

and impugned order passed by the CIT (A) is bad both in the eye of law and on

facts.

2. In absence of providing of satisfaction note, if any, recorded by the regular