IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI.

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER (Assessment Year: 2022-23)

Anshu Dhawan, vs. Income Tax Officer, House No.933, Sector 17B, Delhi.

Gurgaon – 122 001 (Haryana).

(PAN : AGGPD5365D)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Ashwani Kumar, CA Shri Ankur Agarwal, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 10.11.2025 Date of Order : 30.01.2026

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT (A)”, for short] dated 19.05.2025 for the Assessment Year 2022-23.

2. Brief facts of the case are, assessee filed her return of income on

30.07.2022 declaring total income at Rs.37,51,250/-. The case of the assessee was selected for scrutiny under CASS for the reason of low Long Term Capital Gain (LTCG) and high improvement cost. Subsequently, notices under section 143(2) and 142(1) of the Income-tax Act, 1961 (for short ‘the Act’) were issued and served on the assessee. In response, ld. AR of the asse