IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’’ : NEW DELHI)

BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT ITA No. 5591 & 5592/Del/2025 Asstt. Year : 2012-13 Sanjeev Kumar Rana, vs. ITO, Ward 2(2)(4), H.No. 03, 2^nd floor, Jagrati Enclave, GHAZIABAD Karkardooma, Delhi – 110 092 (PAN: AFNPR1056F)

(Appellant) (Respondent)

Appellant by : Ms. Uma Upadhaya, CA Respondent by : Shri Manoj Kumar, Sr. DR Date of Hearing 28.10.2025 Date of Pronouncement 28.10.2025

ORDER

These appeals have been filed by the Assessee against the respective orders passed by the NFAC, Delhi for the assessment year 2012-13. Since identical grounds have been raised, hence, both the appeals were heard together and disposed off by this common order for the sake of convenience, by dealing with the facts of ITA No. 5591/Del/2025 (AY

2012-13) being lead case.

2. At the threshold, it is noted that in ITA No. 5591/Del/2025 there is a delay of 194 days in filing the appeal before the tribunal and in ITA No. 5592/Del/2025 there is a delay of 163 days. The reasons for delay in filing both the belated appeals are due to non- sending of notices on the email id provided by the assessee by the Ld. CIT(A). After hearing bo