IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2021-22]

ACIT vs Sanjay Goel Central Circle-30 Flat No.727, Catania Tower, New Delhi Mahagun Moderne, Sector-

78, Gautam Budha Nagar, Noida-201301.

PAN-AANPG7349F APPELLANT RESPONDENT Revenue by Ms. Pooja Swaroop, CIT DR Assessee by Shri Gaurav Jain, Adv. &

Shri Tarun Chanana, Adv.

Date of Hearing 28.01.2026 Date of Pronouncement 17.04.2026

ORDER

PER MANISH AGARWAL, AM :

The present appeal is filed by Revenue against the order dated

31.03.2025 by Ld. Commissioner of Income Tax (A)-30, New Delhi [“Ld.CIT(A)”] in Appeal No.30/10158/2020-21 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 14.02.2023 passed u/s 143(3) of the Act pertaining to Assessment Year 2021-22.

2. Brief facts of the case are that assessee is an individual and e- filed his return of income on 29.03.2022, declaring total income of INR 49,07,440/-. A search and seizure operation u/s 132 was conducted on 21.12.2021 in the case of Oppo Mobile India Group and its employees at the business/residential premises. The assess