IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 4528/Del/2024 Assessment Year: 2014-15 Deepak Kumar Gupta, Vs. Income Tax Officer, 7/115, Flat No. B-1, Sai Niwas, Ward 2(1), Arya Nagar, Kanpur - 208020 Moradabad ( U.P)

Uttar Pradesh. PIN: 244 001 PAN :ACMPG1836E (Appellant) (Respondent)

Appellant by S/Shri Dr. Rakesh Gupta, Somil Aggarwal & Deepesh Garg, Advs.

Respondent by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing 19.08.2025 Date of pronouncement 17.10.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER:

The appeal filed by the assessee is against order dated 20.08.2024 of Learned Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred as “the Ld. CIT(A)”) under Section 250 of the Income Tax Act, 1961 (hereinafter referred as “the Act”) arising out of Order dated 29.03.2022 of the Learned Assessing Officer/National Faceless Assessment Centre (NFAC), Delhi under Sections 147 r.w.s. 148B of the Act for assessment year 2014-15.

2. Brief facts of the case are that assessee filed his return of income declaring income of Rs.6,46,0