INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Assessment Year: 2016-17)

Income Tax officer, Vs. Zakira Khan, Ward-2(1), Civil Linies, Moradabad Moradabad, Uttar Pradesh (Appellant) (Respondent)

PAN: AITPK1754A Assessee by : None Revenue by: Shri Amit Katoch, Sr. DR Date of Hearing 15/04/2025 Date of pronouncement 15/04/2025 O R D E R PER M. BALAGANESH, AM

1. The appeal in ITA No.4851/Del/2024 for AY2 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024- 25/1067986402(1) dated 26.08.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.05.2023 by the Assessing Officer, NaFAC, Delhi (hereinafter referred to as ‘ld. AO’).

2. The Revenue has raised the following grounds of appeal:-

(i). Law and on facts of the case by holding that initiation of the proceeding itself is not valid as the specified authority to give the sanction beyond three years is Pr. CCIT or CCIT and the approval was obtained fro