IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4094/Del/2024 Assessment Year: 2021-22 Income Tax Officer, Vs Reeta Goel, Muzaffarnagar. Near Arihant Lane Meerut Road Muzaffarnagar-251002 PAN: ACTPG 3961 F APPELLANT RESPONDENT AND ITA No. 4258/Del/2024 Assessment Year: 2021-22 Reeta Goel, Vs Income Tax Officer, Near Arihant Lane Meerut Road Muzaffarnagar.

Muzaffarnagar-251002 PAN: ACTPG 3961 F APPELLANT RESPONDENT Assessee represented by Shri Ankit Gupta, Adv.

Department represented by Sh. Jitender Singh, CIT (DR)

Date of hearing 25.08.2025 Date of pronouncement 25.09.2025

O R D E R

PER SATBEER SINGH GODARA, J.M:

These Revenue’s as well as assessee’s cross appeals ITA Nos. 4094 &

4258/Del/2024 for assessment year 2021-22 arise against order dated 16.07.2024 [DIN & Order No: ITBA/NFAC/S/250/2024-25/1066760397(1)], passed by the learned CIT(A)/NFAC, Delhi, in proceedings u/s 143(3) of the Income-tax Act, 1961, hereinafter referred to as the “Act”.

Heard both the parties at length. Case file perused.

2. It emerges during the course of hearing that both the Revenue as well as the