Sh. Mohit Loyalka vs Income Tax Officer

This appellant’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, De lhi’ s DIN & order No. ITBA/NFAC/S/250/2025-26/1081785242(1) dated 15.10.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

The appellant Sh. Mohit Loyalka; claiming himse lf to be the “aggrieved” asse ssee , has filed the instant appeal ITA No. 7238/Del/2025.

Heard both the p arties at length. Case file perused.

It emerges at the outset that there arises the first and foremost issue o f the assessee’s locus standi to institute the instant appeal itself against the assessment orde r herein dated 29.12.2019 passed in the name of M/s Bhawna Enterpr ises (an alleged partnership firm). This being the clinching factual position and in absence of any proceedings initiated by the department against the appellant as on date, the tribunal no merit in his lo cus standi to initiate the instant appeal against the learned Assessing Officer’s asse ssment order. Rejected according ly.

This appellant’s appeal is d ismissed at this stage as pre-mature subje ct to all just exceptions.