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आयकर अपीलीय अधिकरण, दि INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCHES, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4602/Del/2026 (ASSESSMENT YEAR 2020-21)

Jeetmal Choraria, ACIT, 145, First Floor, M.G. Road, Central Circle-31, Kolkata, Barabazar, H.O. Kolkata, Delhi.

West Bengal-700007.

Vs.

PAN-ACOPC2124K (Appellant) (Respondent)

ITA No.6743/Del/2026 (ASSESSMENT YEAR 2020-21)

DCIT, Jeetmal Choraria, Central Circle-31, 145, First Floor, M.G. Road, Delhi. Kolkata, Barabazar, H.O.

Kolkata, West Bengal-

Vs.

700007.

PAN- ACOPC2124K (Appellant) (Respondent)

ITA No.3445/Del/2025 (ASSESSMENT YEAR 2021-22)

Jeetmal Choraria, ACIT, 145, First Floor, M.G. Road, Central Circle-31, Kolkata, Barabazar, H.O. Kolkata, Delhi.

West Bengal-700007.

Vs.

PAN-ACOPC2124K (Appellant) (Respondent)

(ASSESSMENT YEAR 2021-22)

सुनवाई की तारीख / Date of conclusion of hearing: 08-July-2026 घोषणा की तारीख / Date of pronouncement: 16-Sept.-2026 आदेश / ORDER PER MANISH AGARWAL, A.M.:

The captioned cross appeals are filed by assessee and revenue against the separate orders of Ld. Commissioner of Income Tax (Appeals) 30, Delhi [“ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of the separate assessment orders for AY 2020-21 and 2021-22. The same are tabulated as under:

-

3. 3445/Del/2025 2021 22 30.03.2025 28.01.2024 143(3)

(Assessee’s appeal)

- - - - - - - -

4. 4514/Del/2025 Do Do Do Do (Revenue’s appeal)

2. At the outset, it is observed that both the appeals filed by the revenue are with the delay of few days. The appeal for AY 2020-21 was delayed by 19 days and the appeal for AY 2021-22 was delayed by 21 days for which separate applications for condonation of delay were filed.

3. Before us, the ld. CIT DR submits that the AO was stuck up in time barring matters of block assessment proceedings and in various audit matters. He thus submits that considering the heavy workload due to high pendency of time barring assessment matters and other judicial and audit matters, the delay was occurred and, it is therefore humbly requested to condone the delay of 19 days in filling the Appeal before the Tribunal for AY 2020-21 and 21 days delay in AY

2021-22.

4. Per contra, ld. AR for the assessee has not objected to the request made by the revenue for condonation of delay in filing both the appeal.

5. After hearing both the parties and considering the reasons stated by the AO in both the petitions, we find that the AO has reasonable cause for delay in filing the appeals for both the assessment years. Accordingly, the delay in filing the appeals is hereby condoned and both the appeals are admitted for hearing on merits.

6. Since all the appeals are having common issues which fact is fairly admitted by both the parties before us, therefore, all the appeal are taken together and decided by a common order.

7. We first take the cross appeals for AY 2020-21 in ITA No.

4602/Del/2026 as the lead case.

ITA No. 4602/Del/2026 (Assessee’s appeal) for AY 2020-21

8. Brief facts of the case are that the appellant is an individual and is proprietor of two proprietorship concerns viz. M/s J.M. Jain and M/s. JJ Trading. The return of income was originally filed on 28.02.2021 declaring total income of Rs.86,55,02,750/- which was revised at the income of Rs.86,41,70,200/-. The case was taken up for scrutiny and the assessment order was passed u/s 143(3) of the Act on 29.02.2022 at an income of Rs.86,41,93,280/-. A search and seizure operation u/s 132 was carried out at the business premises of the assessee situated at IX/6506, 6507 and 6508, Nehru Gali, Subhash Mohalla, Gandhi Nagar, East, Delhi 28.05.2022 and was concluded on 01.06.2022 as per various punchnama prepared and placed at Paper book (PB) pages 46 to 65. Simultaneously, searches were carried out at other premises situated at various places in Delhi and Kolkata on 28.05.2022 which were concluded on 29.05.2022, 30.