IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.189/Del/2021 (ASSESSMENT YEAR 2012-13)

Assessee by Shri Vibhu Gupta, Adv.

Department by Ms. Sapna Bhattia, CIT-DR Date of Hearing 17/01/2024 Date of Pronouncement 16/04/2024

ORDER

PER ANUBHAV SHARMA, JM:

This appeal of the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-IV, Kanpur [hereinafter referred to as ‘Ld. CIT(A)’] in Appeal No.CIT(A)-

IV/KNP/10041/DCIT-CC/Noida/2016-17/567 dated 31/10/2018 against the order passed by Learned Deputy Commissioner of Income Tax, Central Circle, Noida (hereinafter referred to as the ‘Ld. AO’) u/s 143(3)/153C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on 18/03/2016.

2. The assessee is an individual deriving income from salary, commission and also income from other sources and for the