Ashok Gupta vs Ward 52 (5)

PER C.N. PRASAD, JM,

This appeal is filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 30.10.2025 for A.Y. 2012-13 in sustaining the addition made by the AO in respect of undisclosed interest income earned in bank account, on protective basis, u/s.56(1) of the Act.

The Ld. Counsel for the assessee at the outset submitted that the appeal in the case of one Mr. Rajan where substantive addition was made is still pending before the Ld. CIT(A) and a copy of Screen short of the portal is furnished.

Heard rival contentions and perused the screen short and notices for hearing issued by NFAC, Delhi. It is observed that the appeal in the case of Mr. Rajan where substantive addition was made is pending and appeal proceedings are going on. The addition which was made in the case of the present assessee is only on protective basis and, therefore, I am of the view that both the appeals have to be heard together by the ld. CIT(A)/NFAC. Thus, this appeal is restored back to the file of the Ld. CIT(A) / NFAC to hear this appeal alongwith appeal of Mr. Rajan (Appeal Number : CIT (A), Delhi-18/10210/29019-20) where substantive addition was made, after providing adequate opportunity to the assessee.

In the result, the appeal of the assessee is allowed for statistical purpose.