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Judgment
PER SATBEER SINGH GODARA, JM
This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals) -29, [in short, the “CIT(A)”], New Delhi’s order dated 29.10.2025 passed in case no. CIT(A), Delhi-29, 10774/2018-19, involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2 For the reasons stated in the Revenue’s condonation averments, delay of 3 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
The Revenue’s sole substantive ground raised in the instant appeal is directed against the CIT(A)’s lower appellate discussion reversing the assessment findings in issue at the sum of Rs.40 lakhs received from M/s. Sirsa Deposits and Advances Pvt. Ltd.; as unexplained cash credits in assessee’s hands.
That being the case, the assessee submits before us a copy of this tribunal’s order in Revenue’s identical appeal ITA Nos.7127/Del/2025; AY: 2018-19, decided on 02.01.2026 upholding the CIT(A)’s identical action involving the very entity. We thus adopt judicial consistency to uphold the learned CIT(A)’s lower appellate findings deleting the impugned addition in very terms in absence of any distinction of fact or law.
This Revenue’s appeal is dismissed.