Vijay Kumar Aggarwal, New Delhi ITO, New Delhi

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES “G” : DELHI

BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
ITA.No.2338/Del./2017
Assessment Year 2006-2007
Shri Vijay Kumar Aggarwal,

M-64, 65 Jagat Ram Park,
Laxmi Nagar,
New Delhi – 110 092.
PAN AEXPA2040R
(Appellant) 

[vs.

The Income Tax Officer,
Ward – 36(1),
New Delhi.
(Respondent)

For Assessee :
Shri Ved Jain, Advocate And
Shri Ashish Goel, Advocate
For Revenue : Shri H.K. Choudhary, CIT-DR

Date of Hearing : 15.12.2020
Date of Pronouncement : 21.12.2020

ORDER

PER BHAVNESH SAINI, J.M.

This appeal by assessee has been directed against the order of Ld. CIT(A)-19, New Delhi, Dated 15.03.2017, for the A.Y. 2006-2007.

2. We have heard the Learned Representatives of both the parties through video conferencing and perused the material available on record.

3. Briefly the facts of the case are that original return of income was filed on 15.06.2006 declaring incomeof Rs.1,30,641/- by the assessee wherein the assessee has shown business income and income from other sources. Subsequently, search operation was carried-out at theresidence of the assessee at J-83, Extension, Gali No.4,Guru Ram Dass Nagar, Laxmi Nagar, Delhi-110 092 on 09.12.2005 under section 132 of the Income Tax Act, 1961and certain documents were found and seized by the Department. The A.O. recorded reasons for reopening of theassessment under section 147/148 of the Income Tax Act, 1961 and notice under section 148 of the I.T. Act, 1961 was issued on 28.03.2013 to the assessee. In response thereto,the assessee submitted that the return of income filed originally may be treated as return filed in response to notice under section 148 of the Income Tax Act 1961.

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