IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.6482/Del/2025 (ASSESSMENT YEAR: 2014-15)

WAW Digitrade Private AO, Faceless Limited, Assessment Centre, Khasra No. 58/17, Vs. Delhi.

West Delhi, Mundka, Delhi-110041 PAN:AAHCA7355C (Appellant)

(Respondent)

Assessee by Sh. Ankit Agarwal, CA Department by Sh. Akhilesh Yadav, Sr. DR Date of hearing 11.02.2026 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. 03.09.2025 arising out of the assessment order passed u/s 147 of the Act, dt. 26.05.2023 for AY 2014-15.

2. Brief facts of the case are that case of the assessee was reopened u/s 147 of the Act by issue of notice u/s 148 on 28.06.2021, copy of the same is placed in before us. In terms of the decisions of Hon’ble Supreme Court in the case of Union of India and Ors. vs. Ashish Agarwal in Civil Appeal No.3005/2022 dated 04.05.2022, the said no