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.4592/Del/2025 (ASSESSMENT YEAR 2012-13)

ITA No.4593/Del/2025 (ASSESSMENT YEAR 2014-15)

RMP Holdings Private Limited, Income Tax Officer, 138-C, Block-B, Group-4, Ward-20(3), Delhi.

Vivek Vihar, Dilshad Garden, Vs.

Delhi-110095.

PAN-AAACR5533N (Appellant) (Respondent)

Assessee by Shri Suresh K Gupta, CA Department by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 23/12/2025 Date of Pronouncement 04/02/2026

O R D E R

PER MANISH AGARWAL, AM:

The captioned appeals are filed by the Assessee against the two separate orders of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), for Assessment Year 2012-13 dated 16.06.2025 and Assessment Year 2014-15 dated 30.06.2025 arising out of the assessment orders passed u/s

147/143(3) of the Act.

2. Since both the appeals filed by the assessee are having similar issues, therefore, they are taken together and decided by a common order.

3. First we take the assessee’s appeal for Assessment Year 2012-13 in ITA 4. Brief facts of the case are that the assessee filed its ret