IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 2561/Del/2023 (Assessment Year: 2015-16)

Vijay Singh Chauhan, Income Tax Officer, House No.-193, Gali No.-3, Vs. Ward- 2(5), Noida, Village Chhalera, Sector-44, Uttar Pradesh, Noida, Uttar Pradesh India.

India.

PAN No: AEIPC4637E APPELLANT RESPONDENT Assessee by : Sh. Naveen Kumar, Adv.

Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 01.07.2025 Date of Pronouncement: 26.09.2025

ORDER

PER SUDHIR PAREEK, JM:

The aforetitled appeal has been preferred against the order of National Faceless Appeal Centre, Delhi [hereinafter, in short, ‘CIT(A)’] dated 17.07.2023 for AY 2015-16, by which appeal of the assessee was dismissed.

2. Brief facts of the case may be narrated as that the appellant filed return of income declaring total income of Rs. 3,74,740/- for the Assessment Year 2015-16 on 04.08.2016, claiming refund of Rs.1,33,93,740/-. Thereafter, case was selected through CASS for limited scrutiny, on the reasons as mentioned below.

(i)Whether interest income has been correctly shown in the Return of Income.

(ii) Whether