IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.21/Del/2025 (Assessment Year: 2018-19)

Income Tax Officer Vs. Ratna Aggarwal Room No. 1210, E-2, Krishna Nagar, Block, Civic Center, New Delhi – 110051 Minto Road, New Delhi – 110002 (cid:1)थायीलेखासं./जीआइआरसं./PAN/GIR No: AEFPA6066B Appellant .. Respondent Appellant by : Sh. Mayank Patawali, Adv.

Sh. Akash Ojha, Adv.

Respondent by : Sh. Krishna Kumar Ramawat, Sr.

DR Date of Hearing 01.12.2025 Date of Pronouncement 04.02.2026 O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the revenue against the order dated

04.11.2024 of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’)

in DIN & Order No: ITBA/NFAC/S/250/2024-25/1070080500(1) arising out of the assessment order dated 09.02.2024 u/s 147 r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Assessment Unit, Income Tax Department, for AY: 2018-19.

2. The assessee is an individual and filed return declaring income of Rs.3,40,540/- and subsequently case was reopened on