आयकर अपीलीय अिधकरण िद(cid:671)ी पीठ “जी”, िद(cid:671)ी

঒ी िवकास अव(cid:830)थी, (cid:586)ाियक सद(cid:735) एवं

঒ी एम. बालगणेश, लेखाकार सद(cid:735) के सम঴

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं.2790/िद(cid:671)ी/2022 (िन.व. 2014-15) ITA No. 2790/DEL/2022 (A.Ys. 2014-15)

Sabha Chand, 25-KA-6, Jyoti Nagar Housing Board Lal, Kothi, Jaipur, Rajasthan 302005 PAN No: ASQPC-9509-C ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Income Tax Officer, Ward-2, NNL, Haryana 132001 ..... (cid:7079)ितवादी/Respondent Assessee by : Ms. Rano Jain, Ms Sakashi Rustagi, Advocates &

Ms. Mansi Jain, Chartered Accountant Department by : Shri Mahesh Kumar, CIT(DR)

सुनवाई क(cid:7409) ितिथ/ Date of hearing : 19/05/2025 घोषणा क(cid:7409) ितिथ/ Date of pronouncement : : 14/08/2025 आदशे /ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’]

dated 16.09.2022, for Assessment Year 2014-15.

2. Ms. Rano Jain, appearing on behalf of the assessee submitted at the outset that she is not pressing