IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA No. 2234/Del/2015 िनधा(cid:5)रणवष(cid:5)/Assessment Year: 2011-12 THREEPENCE CRAFT, बनाम CIT-IX, L-93, Chanakaya Place, Vs. New Delhi.

Part-II, Uttam Nagar, New Delhi.

PAN No.AAAFK9580 अपीलाथ(cid:17) Appellant (cid:19)(cid:20)यथ(cid:17)/Respondent ITA No. 5410/Del/2019 िनधा(cid:5)रणवष(cid:5)/Assessment Year: 2011-12 THREEPENCE CRAFT, बनाम INCOME TAX OFFICER, L-93, Chanakaya Place, Vs. Ward-44(2), Part-II, Uttam Nagar, New Delhi.

New Delhi.

PAN No.AAAFK9580 अपीलाथ(cid:17) Appellant (cid:19)(cid:20)यथ(cid:17)/Respondent &

ITA No. 5995/Del/2019 िनधा(cid:5)रणवष(cid:5)/Assessment Year: 2011-12 INCOME TAX OFFICER, बनाम THREEPENCE CRAFT, Ward-44(2), Vs. L-93, Chanakaya Place, New Delhi. Part-II, Uttam Nagar, New Delhi.

PAN No.AAAFK9580 अपीलाथ(cid:17) Appellant (cid:19)(cid:20)यथ(cid:17)/Respondent Assessee by Shri Mukul Gupta, Adv.

Revenue by Shri S.K. Jadhav, CIT DR सनु वाईक(cid:8)तारीख/ Date of hearing: 17.07.2025 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 24.09.2025 आदेश /O R D E R PER C.N. PRASAD, J.M.

These appeals are filed by Asses