IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER &

SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 4771/Del/2025 (Assessment Year: 2013-14)

Shyam Gopal Vs. DCIT, Circlel-52(1)

63, Babar Road,, Bengali Delhi Market Connaught Place, New Delhi – 110001 (cid:1)थायीलेखासं./जीआइआरसं./PAN/GIR No: ACKPG6208J Appellant .. Respondent Assessee by : Sh. Ved Jain, Adv.

Sh. Pawan Garg, Adv.

Department by : Sh. Om Prakash, Sr. DR Date of Hearing 06.11.2025 Date of Pronouncement 03.02.2026 O R D E R PER VIMAL KUMAR, JM:

The appeal filed by the assessee is against the order dated 10.07.2025 of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi (hereinafter referred to as ‘The CIT’) u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated 11.05.2023 of Ld. AO/National Assessment Centre (hereinafter referred to as ‘the Ld. AO’)

u/s 147 r.w.s 144B of the Act for AY: 2013-14.

2. Brief facts of the case are that the assessee filed income tax return on 30.09.2013 declaring income of Rs.20.29,640/-. The assessee is co-owner of property i.e. land measuring 5,176.08 Sq. Meters in Subhas Nagar, New Delhi. The ass