IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.स/ं .I.T.A No.2412/Del/2018 िनधा(cid:9)रणवष(cid:9)/Assessment Year: 2009-10 NEHA GUPTA, बनाम ITO, Rujhaan Studio, 10, Vs. Ward 35(5), Commissioner Lane, Kripa Narain Marg, New Delhi.

Civil Lines, New Delhi.

PAN No.AAZPG1894J अपीलाथ(cid:20) Appellant (cid:22)(cid:23)यथ(cid:20)/Respondent Assessee by Shri V.K. Agarwal, Adv. &

Shri Hrithik Lamba, Adv.

Revenue by Ms. Harpreet Kaur Hansra, Sr. DR सनु वाईक(cid:8)तारीख/ Date of hearing: 08.10.2025 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 17.10.2025 आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of the Ld.CIT(Appeals)-12, New Delhi dated 14.12.2017 for the AY 2009-10.

2. The assessee in her appeal raised the following grounds:

1. “Under the facts and circumstances of the case, the Ld. CIT(A)

grossly erred on facts as well as in law in confirming the assessment order which is ex-facie illegal arbitrary and without jurisdiction being against the principles of natural justice and against the provisions of IT Act, 1961.

2. The Ld. CIT(A) gr