IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ NEW DELHI)

BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 8920/DEL/2025( A.Y 2017-18) ITA No. 8921/DEL/2025( A.Y 2018-19) ITA No. 8922/DEL/2025( A.Y 2019-20) ITA No. 8923/DEL/2025( A.Y 2020-21)

Chandra Shekhar Jha Vs Dheeraj, DCIT A-227, defence Colony, Central Circle-1 New Delhi E-2, ARA centre, Jhandewalan PAN: AAEPJ1645C Extension, New Delhi (APPLICANT) (RESPONDENT)

Appellant by Sh. Vinod Bindal, CA, Ms. Rinky Sharma, ITP and Sh. Anmol Jha, Adv Respondent by Sh. Jitender Singh, CIT DR Date of Hearing 13.04.2026 Date of Pronouncement 27.04.2026 ORDER PER YOGESH KUMAR, U.S. JM:

The captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals)(‘Ld. CIT(A) for short), New Delhi-23 dated23/12/2025 pertaining to the Assessment Years 2017-18, 2018-19, 2019-20 and 2020-21 respectively.

2. Brief facts of the case are that, a search and seizure action u/s 132 of the Income Tax Act, 1961 was carried out in the Sanjay Jain and Pankaj Jain Group of cases on 30.06.2019 & 03.07.2019. During search, residence of the assessee Sh. Chander Shekar Jha