IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFARU RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income Tax Officer, Vs. Sh. Rajesh Gupta, Ward-62(1), 52, Anand Vihar, Delhi Pitampura, North West, Delhi PAN: AANPG5093Q (Appellant) (Respondent)

Assessee by Sh. Sarthak Gupta, AR Department by Sh. Jitender Singh, CIT(DR)

Date of hearing 18.11.2025 Date of pronouncement 25.11.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi’s-31, DIN and order no. ITBA/APL/S/250/2024- 25/1073526214(1), dated 20.02.2025 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2. Delay of 64 days in filing of the Revenue’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3. Suffice to say, the Revenue herein is aggrieved against the learned CIT(A)’s lower appellate discussion quashing th