IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)

BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3390/Del/2023 (A.Y. 2018-19) ITA No. 3391/Del/2023 (A.Y. 2019-20) ITA No. 3392/Del/2023 (A.Y. 2020-21)

Deepak Narang Vs. DCIT A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, ARA Centre, PAN: AAFPN6476N Jhandewalan Extension, Delhi Appellant Respondent ITA No. 3947/Del/2023 (A.Y. 2020-21)

DCIT Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, ARA Centre, Jhandewalan West Delhi, Extension, Delhi Delhi PAN: AAFPN6476N Appellant Respondent Assessee by Shri Amit Goel, CA and Sh. Pranav Yadav, Adv Revenue by Ms. Sita Shrivastava, CIT(DR)

Date of Hearing 21/05/2025 Date of Pronouncement 30/06/2025 ORDER PER YOGESH KUMAR, U.S. JM:

The captioned Appeals for Assessment Years 2018-19, 2019-20 and

2020-21 are filed by the Assessee challenging the order of the Commissioner of Income Tax (Appeals)-30, (‘Ld. CIT(A)’ for short) dated 18/10/2023. The Department of Revenue has also filed the Cross Appeal for Assessment Year 2020-21 challenging