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

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2016-17]

Daljit Batra vs ITO, B-9, Chirag Enclave, Ward-30(1)

Greater Kailash, South Delhi, New Delhi Delhi-110048.

PAN-AAGPB4342L APPELLANT RESPONDENT Appellant by Dr. Rakesh Gupta, Adv.

Shri Yash Jindal, CA &

Shri Deepesh Garg, Adv.

Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing 18.02.2026 Date of Pronouncement 14.05.2026

ORDER

PER MANISH AGARWAL, AM :

The present appeal is filed by assessee against the order dated

20.08.2025 of Ld. Commissioner of Income Tax (Appeals)-24, New Delhi [“Ld. CIT(A)”] in Appeal No. CIT(A), Delhi-10/10240/2018-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 17.12.2018 passed u/s 143(3) of the Act pertaining to Assessment Year 2016-17.

2. Brief facts of the case are that the assessee is an individual, e- filed his return of income on 27.07.2016, declaring total income of INR 22,29,890/-. The case of the assessee was selected for scrutiny under CASS for the reason whether the investment relating to security transactions are duly disclosed. Ther