IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.स/ं .I.T.A No.1425/Del/2024 िनधा(cid:9)रणवष(cid:9)/Assessment Year: 2021-22 SHILPI SARDANA, बनाम DEPUTY COMMISSIONER OF B-99, Swastya Vihar, Vs. INCOME TAX, Lakshmi Nagar, Central Circle-31, S.O. East Delhi. Room No.343, E-2, ARA Centre, Jhandewalan Extn., PAN No.BWUPS9736E Delhi.

अपीलाथ(cid:20) Appellant (cid:22)(cid:23)यथ(cid:20)/Respondent Assessee by Shri Prashant Meharchandani, Adv. &

Ms. Kanika Jain, Adv.

Revenue by Shri Manish Gupta, Sr. DR सनु वाईक(cid:8)तारीख/ Date of hearing: 19.08.2025 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 27.08.2025 आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 29.01.2024 for the AY 2021-22. The assessee in her appeal raised the following grounds:

“Ground 1 Validity of assessment proceedings/order Ground 1.1 That on the facts and circumstances of the case and in law, the impugned assessment completed vide order dated 29.12.2022 passed by the Assessing Officer u/s 143(3) of the Act bei