IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &

SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.2909/Del/2025 (Assessment Year: 2019-20)

Avtar Singh Kochar Vs. DCIT, Central Circle-25

751, B-VI Bhiwani Stand, Delhi Rohtak Haryana – 124001 (cid:1)थायीलेखासं./जीआइआरसं./PAN/GIR No: AEOPK4447F Appellant .. Respondent ITA No.4438/Del/2025 (Assessment Year: 2019-20)

ACIT, Central Circle-25 Vs. Avtar Singh Kochar Room No. 317, 3^rd Floor, M/s Singh Petro, Petrol ARA Centre, Jhandewalan Pump, Near ShirdiSai Extension Baba Mandir, VPO Delhi – 110055 Kharawar, near ChahalPahal Hotel Delhi Road, Rohtak, Haryana –

124001 (cid:1)थायीलेखासं./जीआइआरसं./PAN/GIR No: AEOPK4447F Appellant .. Respondent Appellant by : Sh. MayankPatawari, Adv, Sh. AlashOjha, Adv.

Respondent by : Sh. Mukesh Kumar Jha, CIT, DR Date of Hearing 18.12.2025 Date of Pronouncement 09.01.2026 O R D E R PER ANUBHAV SHARMA, JM:

These cross appeals preferred by the assessee and revenue against the order dated 28.03.2025 of the Ld. Commissioner of Income Tax(A)-31 Delhi, (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/APL/S/250/2024-25