IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.स/ं .I.T.A No.4863/Del/2024 िनधा(cid:9)रणवष(cid:9)/Assessment Year: 2014-15 DCIT, Vs. CHARU GOEL, Circle 43(1), 6/22, East Punjabi Bagh, 1704, 17^th Floor, E 2 Block, New Delhi.

Civic Centre, New Delhi. PAN No.AALPG3062F अपीलाथ(cid:18) Appellant (cid:20)(cid:21)यथ(cid:18)/Respondent &

CO No.16/Del/2025 (Arising out of ITA No.4863/Del/2024)

िनधा(cid:9)रणवष(cid:9)/Assessment Year: 2014-15 CHARU GOEL, बनाम DCIT, 6/22, East Punjabi Bagh, Vs. Circle 43(1), New Delhi. 1704, 17^th Floor, E 2 Block, PAN No.AALPG3062F Civic Centre, New Delhi.

अपीलाथ(cid:18) Appellant (cid:20)(cid:21)यथ(cid:18)/Respondent Assessee by None Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सनु वाईक(cid:8)तारीख/ Date of hearing: 08.12.2025 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 08.12.2025 आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

This appeal arises from the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter “the Act”), vide order dated 28.06.2024. The impugned order is passed by Ld. CIT(A)-NFAC, Delhi. In this case the Ld. AO vide order d