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

BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER (Assessment Year: 2021-22)

Arti Garg, vs. DCIT, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi.

Laxmi Nagar, Delhi – 110 092.

(PAN : AKUPG4398A) ITA No.3144/Del/2025 (Assessment Year: 2021-22)

Naresh Arora, vs. DCIT, Central Circle 31, A-061, 6^th Floor, Spaze Privy, Delhi.

Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana).

(PAN : AACPA3657P)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 29.10.2025 Date of Order : 14.01.2026

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. The assessees. Arti Garg and Naresh Arora, have preferred appeals against the different order dated 24.03.2025 of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi (hereinafter referred to as ld. CIT (A)) for the Assessment Year 2021-22.

2. The appeals were heard together as they have common set of facts and background involving common questions of law. For all purposes, the facts and figures wherever relevant including relev