IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2505/DEL/2025 (A.Y. 2016-17) ITA No. 2506/DEL/2025 (A.Y. 2017-18)

Dharambir Vs Income Tax Officer, RZF 762/22, Gali No. 4, Raj Ward-44 (1)

Nagar-II, Palam Colony, Block E-2, Dr. S. P. M. Civic Palam, New Delhi Centre, MintoRaod, PAN: BAYPD3964P New Delhi Appellant Respondent Assessee by Sh. Bhupinderjit Kumar, Shri Nikhil Sharma, Adv and Ms.Kirti Singh, Adv Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 25/09/2025 Date of Pronouncement 26/09/2025 ORDER PER YOGESH KUMAR, U.S. JM:

The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 17/02/2025 and 21/02/2025 pertaining to the Assessment Years2016-17 and 2017-18 respectively. As similar issues are involved in the captioned Appeals both the Appeals are heard together.

2. Brief facts of the case are that, the Assessee is a non-filer for the years under consideration. During the assessment proceedings for Assessment Year 2016-17