THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER &

SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 7444/Del/2018 (Assessment Year: 2015-16)

Kusum Dube Vs. ITO Ward 2(3)

C/o Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana

122016 Haryana (cid:1)थायीलेखासं./जीआइआरसं./PAN/GIR No: AEWPD9787R Appellant .. Respondent Appellant by : Dr. Kapil Goel, Adv.

Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 14.08.2025 Date of Pronouncement 14.08.2025

ORDER

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 04.09.2018 passed by the Learned CIT(A), Gurgaon arising out of the order passed under 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) dated 22.08.2017 by the ITO, Ward 2(3), Gurgaon whereby and where under the assessee has been granted part relief on account of claim under Section 54F of the Act to the extent of Rs.15,63,566/- out of the disallowance made by the Ld. AO of Rs.105,67,271/- for Assessment Year 2015-

16.

2. The bri