INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.5236/DEL/2025 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 Assessment Year 2022-23 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER:

The appeal filed by the appellant/assessee is against the order dated

03.07.2025 of Learned Commissioner of Income Tax (Appeals), Mumbai [hereinafter referred to as ‘Ld. CIT(A)] under Section 250 of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of order dated 02.05.2023 of Learned Assessing Officer/Centralized Processing Centre, Bangaluru (hereinafter referred to as “Ld. AO") passed under section 154 of the Act for AY 2022-23.

2. Brief facts of the case are that assessee filed return of income for AY 2022-23 on 22.09.2022. The said return of income was processed under Section 143(1) of the Act vide intimation order under Section 143(1) of the Ac