IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER &

SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2760/Del/2025 (Assessment Year:2018-19)

Ravindra Kumar Gupta C/o CA Vaibhav Goel 75 Navyug Market 1 s t Floor, Ghaziabad Uttar Pradesh – 201002	Vs. DCIT, Circle 5(3)(1)	GB Nagar Aaykar Bhavan, A-2D, Sector – 24 Noida, UP- 201307
(cid:1)थायीलेखासं./जीआइआरसं./PAN/GIR No: AHMPG9176E
Appellant .. Respondent

Date of Hearing 10.11.2025 Date of Pronouncement 09.01.2026 O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated

24.02.2025 of the Ld. National Faceless Appeal Centre (NFAC) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN &Order No : ITBA/NFAC/S/250/2024-25/1073629645(1) arising out of the assessment order dated 27.03.2023 u/s 147/144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the NFAC, Delhi for AY: 2018-19.

2. Heard and perused the records. The assessee is an individual and the return of income was filed declaring income of Rs.1,10,90,564/- and during the assessment proceeding the case was picked up

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