IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 Appellantby Sh. Prem Raj Pal, Advocate Respondent by Ms. Ankush Kalra, Sr.DR Date of Hearing 08/12/2025 Date of Pronouncement 07/01/2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.):

1. This appeal is filed by the assessee /appellant against the order of Learned Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “CIT(A)”], passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated 30.06.2025wherein the appeal of the assessee was dismissed and the assessment order dated 19.05.2023 passed under section 147 r.w.s. 144B of the Act was confirmed.

2. The facts i