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.2763/Del/2025 िनधा(cid:9)रणवष(cid:9)/Assessment Year: 2017-18 AAKANKSHA GUPTA, बनाम INCOME TAX OFFICER, C/o CA Vaibhav Goel, Vs. Ward 69(1), 78, Navyug Market, 1^st Floor, New Delhi.

Ghazaibad, Uttar Pradesh.

PAN No.AMHPG9430D अपीलाथ(cid:20) Appellant (cid:22)(cid:23)यथ(cid:20)/Respondent Assessee by Shri Vaibhav Goel, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक(cid:8)तारीख/ Date of hearing: 10.12.2025 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 10.12.2025 आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1. The present appeal arises from order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), order dated 17.02.2025 passed by the Ld. CIT(A)-NFAC, Delhi. In this case, the Ld. AO passed an ex parteorder dated 26.03.2022, through which an addition of Rs.72,99,800/- was made by computing short term capital gain on sale of property.

1.1 The assessee, thereafter, approached the Ld. CIT(A) where the assessee is seen to have taken grounds of appeal which challenge the very ass