IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI.

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.776/Del/2024 (Assessment Year: 2013-14)

DCIT, Rohtak Circle, vs. Ravi Prakash Aggarwal, Rohtak. C/o M/s. R.P. Jewellers, 1186, 1^st Floor, Kucha Mahajani, Chandni Chowk, Delhi – 110 006.

(PAN : ADAPA3506E)

CO No.250/Del/025 (in ITA No.776/Del/2024)

(Assessment Year: 2013-14)

Ravi Prakash Aggarwal, vs. DCIT, Rohtak Circle, C/o M/s. R.P. Jewellers, Rohtak.

1186, 1^st Floor, Kucha Mahajani, Chandni Chowk, Delhi – 110 006.

(PAN : ADAPA3506E)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Gurbaksh Dang, Advocate Shri Bharat Bhushan, Advocate REVENUE BY : Shri Jitender Singh, CIT DR Date of Hearing : 17.11.2025 Date of Order : 17.11.2025

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. This appeal filed by the Revenue and Cross Objections by the Assessee are directed against the order dated 21.12.2023 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2013-14.

2. Since the appeal and Cross Objection are inter-connected, hence, the same were heard together and di