IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5668/DEL/2024 [A.Y. 2012-13] ITA No. 5669/DEL/2024 [A.Y. 2013-14] ITA No. 5670/DEL/2024 [A.Y. 2014-15] ITA No. 5671/DEL/2024 [A.Y. 2015-16] ITA No. 5672/DEL/2024 [A.Y. 2016-17]

Smt. Lalita Agarwal Vs. The Income tax Officer Flat No. 70, Pocket-B, Ward - 69(3)

SFS Flats, Sukhdev Vihar New Delhi New Delhi PAN – ABZPA 9184 B ITA No. 5769/DEL/2024 [A.Y. 2014-15] ITA No. 5770/DEL/2024 [A.Y. 2015-16]

The Income tax Officer Vs. Lalita Agarwal Ward - 69(3) Flat No. 70, Pocket-B, New Delhi SFS Flats, Sukhdev Vihar New Delhi PAN – ABZPA 9184 B (Applicant) (Respondent)

Assessee By : Shri Piyush Kaushik, Adv Shri Saurav Tandon, Adv Department By : Shri Ankush Kalra, SR.DR Date of Hearing : 19.12.2025 Date of Pronouncement : 15.01.2026

ORDER

PER BENCH:-

This is a bunch of six appeals – four by the assessee and two by the Revenue, directed against the order of the NFAC, Delhi dated 15.10.2024 for A.Ys 2012-13 to 2016-17 by the assessee and A.Ys 2014-15 and 2015-16 by the Revenue respectively.

2. Since underlying facts pertain to same as