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

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2774/Del/2025 (Assessment Year: 2013-14)

Charanbir Singh Sethi Vs. ACIT, Central Circle-19 AR-717, The Aralias, DLF ARA Centre, Golf Links, DLF City, Jhandewalan, Phase-V, Gurgaon New Delhi – 110055 Haryana – 122009 (cid:1)थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPS9437K Appellant .. Respondent ITA No.2773/Del/2025 (Assessment Year: 2013-14)

Amrit Pal Singh Chadha Vs. ACIT, Central Circle 19

4410, DLF Phase-V, ARA Centre, Kutub Enclave, Gurgaon Jhandewalan, Haryana – 122002 New Delhi – 110055 (cid:1)थायीलेखासं./जीआइआरसं./PAN/GIR No: AEWPC3215P Appellant .. Respondent Appellant by : Sh. Amarjit Singh, CA Respondent by : Sh. Rajesh Kumar Dhanesta, Sr.

DR Date of Hearing 04.02.2026 Date of Pronouncement 13.02.2026 O R D E R PER ANUBHAV SHARMA, JM:

These are appeals preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld.