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

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2021-22]

Vishan Gunna, vs ACIT, Plot No.550, House No.- Circle-Int.Tex 1(3)(1), 8-3-293/83/J-III, Road New Delhi.

No.92, Jubilee Hills, Telangana-500033. PAN-BMYPG5434R APPELLANT RESPONDENT Appellant by Shri R.Mohan Kumar, Adv.

Respondent by Shri Abhishek Sharma, CIT DR Date of Hearing 07.05.2025 Date of Pronouncement 25.07.2025 ORDER PER MANISH AGARWAL, AM :

The present appeal is filed by the assessee against the assessment order dated 17.10.2023 passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 [“the Act”] after giving effct to the directions of Ld. Dispute Resolution Panel (“Ld. DRP”) dated

31.08.2023 for AY 2021-22.

2. Brief facts of the case are that the assessee is a non-resident and filed her return of income, declaring total income of INR 9,99,370/- after claiming exemption u/s 54F & 54EC of the Act.

The case of the assessee was taken up for scrutiny by way of issue of notice u/s 143(2) dated 27.06.2022 by the ACIT/DCIT, Circle International Taxation-1(1)(1), Delhi. Thereafter, the proceedings were taken