IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4594/Del/2025 (ASSESSMENT YEAR 2012-13)

K M V Industries Income Tax Officer, D-5/105, First Floor, Ward-58(1), Delhi.

Awadh Complex, Laxmi Nagar, Vs.

Delhi-110092.

PAN-AAJFK4576G (Appellant) (Respondent)

Assessee by Shri Suresh K Gupta, CA Department by Ms. Indu Bala Saini, Sr. DR Date of Hearing 21/01/2026 Date of Pronouncement 18/02/2026

O R D E R

PER MANISH AGARWAL, AM:

The captioned appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeal), [“CIT(A)”, in short] National Faceless Appeal Centre (NFAC), Delhi passed u/s 250 of the Income Tax Act, 1961 (“the Act”) dt. 04.07.2025 arising out of the assessment order passed u/s 147 r.w.s. 143(3)

of the Act, dt. 28.12.2019 for AY 2012-13.

2. Brief facts of the case are that the assessee filed its return of income, declaring total income on 31.03.2013 declaring income of Rs. 9,11,440/- and the assessment order was completed u/s 143(3) vide order dated 30.03.2015 at a total income of Rs

10,07,610/-. Thereafter, reassessment proceedings u/s 147 were initiated by