IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.475/Del/2025 (ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

(ASSESSMENT YEAR 2013-14)

O R D E R

PER MANISH AGARWAL, AM:

This appeal is filed by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals)-29, New Delhi (‘Ld. CIT(A)’ in short) dated 10.12.2024 in Appeal No. CIT(A), Delhi-29/10194/2019-20 arising out of the order passed u/s 147/148.r.w.s 143(3) of the Income Tax Act, 1961 (‘the Act’ for short) dated 08.12.2019 for Assessment Year 2013-14.

2. Brief facts of the case are that assessee is an individual and filed his return of income on 23.09.2013 declaring total income of Rs.13,24,680/-. Thereafter, the assessment was completed u/s 143(3) of the Act and income of the assessee was assessed at Rs. 14,22,340/-. Subsequently based on the information received as a result of