IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2014-15]

Mrs. Meena Swarup, vs DCIT, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., PAN-AMRPS5792E New Delhi.

APPELLANT RESPONDENT Appellant by Shri R.S.Ahuja, CA &

Shri P.S.Sodhi, Adv.

Respondent by Shri Dheeraj Kumar Jain, Sr.DR Date of Hearing 01.07.2025 Date of Pronouncement 19.09.2025 ORDER PER MANISH AGARWAL, AM :

The present appeal is filed by assessee against the order dated

14.12.2018 passed by Ld. Commissioner of Income Tax (A)-43, New Delhi [“Ld.CIT(A)”] in Appeal No.197/2016-17 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 31.12.2016 passed u/s 143(3) of the Act pertaining to Assessment Year 2014-15.

2. Brief facts of the case are that assessee is an individual and is non-resident and return of income was filed on 31.07.2014 declaring total income of INR 47,320/- with ITO, Ward-22(4), Delhi in terms of the e-filing acknowledgement. The case of the assessee was selected for scrutiny by issue of notice u/s 143(2) of the Act dt. 21.09.2015 by ITO, Ward-28(