IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESDIENT (THIRD MEMBER), SHRI VIMAL KUMAR, JUDICIAL MEMBER &

SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2016-17 DCIT, Vs. Bhupinder Singh Bhalla, Circle 52(1), B-37, Kailash Colony, New Delhi New Delhi PIN: 1100 48 PAN No. AEIPB8618M (Appellant) (Respondent)

Appellant by: Shri Jitender Singh, CIT-DR Respondent by: Dr Rakesh Gupta, Adv. (Virtual) S/Shri Somil Aggarwal, (Virtual) & Deepesh Garg, A dvocates Date of Hearing: 13.02.2026 Date of pronouncement: 13.02.2026

O R D E R

PER VIMAL KUMAR, JUDICIAL MEMBER:

The appeal filed by the Revenue is against order dated 25.08.2023 of Learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi (hereafter referred to as “Ld. CIT(A)”) under Section 250 of the Income-Tax Act,1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 30.12.2018 under Section 143(3) of the Act by the Assistant Commissioner of Income Tax, Circle 53(1), Delhi (hereinafter referred to as “the AO”) for assessment year 2016-17.

2. Brief facts of case are that assessee having income from business and profession