IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.14/Del/2021, A.Y. 2016-17 Vinod Bhati, Income Tax Officer, FCA-231, Mohana Road, Ward-2(5), Yadav Colony, Vs. Faridabad Ballabhgarh-121004 PAN: AVGPB7529Q (Appellant) (Respondent)

Appellant by Sh. Vibhor Garg, CA Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 27/11/2025 Date of Pronouncement 03/12/2025 ORDER PER PAWAN SINGH, JUDICIAL MEMBER;

1. This appeal by the assessee directed against the order of Ld. CIT(A), Faridabad dated 28.02.2020 for the assessment year (‘AY’) 2016-17. The assessee has raised following grounds of appeal:

“The assessee is engaged in the business of property dealing.

He purchased agricultural land in palwal in acres and did plotting and sold it to various customers.

For selling the plots he set up works office in various areas of Faridabad and palwal and paid rent accordingly.

Ground appeal No 1 Commission expenses = Rs 1,64,40,646/- added to the returned Income In order to sale his plots he had to pay commission @20% on sales to various persons. In property dealing business, it is customa