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

BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 5124/ DEL/2025 (Assessment Year : 2012-13)

Rohit Manchanda Vs. ITO C/o M/s Raj Kumar & Associates Ward 5(3)(2) L-7A (LGF), South Extension Part II, Gautam Budh Nagar New Delhi 110049 Uttar Pradesh (PAN: AGRPM4551B)

ASSESSEE BY : Sh. Raj Kumar, CA &

Sh. J. P. Sharma, CA REVENUE BY : Ms. Ankush Kalra, Sr.DR Date of Hearing : 11.12.2025 Date of Order : 12.02.2026

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to ‘ld. CIT(A)’) dated 18.08.2025 for AY 2012-13.

2. Brief facts of the case are, the Assessing Officer issued notice u/s 148 of the Income Tax Act, 1961 (in short ‘Act’) on the basis of information available with him that assessee had sold an immovable property for total consideration of Rs.1.83 crores during the financial year 2011-12 related to assessment year 2012-13 on the basis of Non-PAN based AIR information.

3. On the basis of above, verifica