IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, ‘E’ BENCH, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.3574/DEL/2024 (A.Y 2017-18) Om Kar Singh Vs. ITO House No. 495, Sadarpur Ward – 5 (2) (1)

Colony, Sector-45, Noida Noida PAN No.AAIPO0480E Appellant Respondent Assessee by Sh. Amit Goel, CA Sh. Pranav Yadav, Advocate Revenue by Sh. Shankar LalVerma, Sr.DR Date of Hearing 09/09/2025 Date of Pronouncement 29/10/2025 ORDER PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of Ld.

Commissioner of Income Tax Appeals/National Faceless Appeal Centre (‘Ld. CIT(A) for short) dated 10/06/2024 for the Assessment Year 2017-

18. The assesseehas raised following grounds of appeal :-

1. On the facts and circumstances of the case and in law, no notice under section 143(2) was issued/served on the appellant, hence the assessment order passed by the AO is illegal, bad in law and without jurisdiction and CIT(A) erred in not holding so.

2. On the facts and circumstances of the case and in law, the CIT(A)

erred in confirming the addition made by the Ld. Assessing Officer of Rs. 1,32,46,215/- on accou