Tribunals and CommissionsDivision Bench(2026) 07 ITAT CK 2537

DCIT vs Chetan Sharma

Income Tax Appellate Tribunal · Decided on 15 July 2026

HON’BLE JUDGES
Madhumita Roy, J.M. · Renu Jauhri, A.M.
RESULT
Dismissed
CASE NUMBER
ITA No. 9108/Del/2025 (A.Y 2019)

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Judgment

4 paragraphs · 124 words

PER MADHUMITA ROY, J. M.:

The instant appeal filed by the Revenue is directed against the order dated 22.07.2025 passed by the Ld. Commissioner of Income-tax (Appeals)-24, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 29.03.2023 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 153C r.w. Section 143(3) of the Act for Assessment Year 2019.

2.

Having regard to the appeal preferred by the Revenue being defective the same is dismissed with a liberty to the Department to file afresh, if so advised.

3.

The Appeal filed by the Revenue is dismissed as defective.