IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5113/Del/2025, A.Y. 2016-17 ITA No.5114/Del/2025, A.Y. 2017-18 The Hisar Leading Bank Income-tax Officer, Co-op Non-Agri Thrift & Ward-I, Hisar Credit Society Vs.

Shop No. 52-53, Saini School, Mohalla Saniyan, Hisar(Haryana)-125001, Hisar PAN: AADAT3893L (Appellant) (Respondent) Appellant by Sh. Prem Rajpal, Adv.

Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 11/12/2025 Date of Pronouncement 24/12/2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.):

By this common order, we propose to dispose of ITA Nos.

5113.Del.2025, A.Y. 2016-17 & 5114.Del.2025, A.Y. 2017-18 as the parties are the same and issues are also same. Both these appeals are directed against the orders of even date 30.06.2025 passed by the Ld. CIT(A)/NFAC, New Delhi. The ITA No. 5113. Del.2025 for A.Y. 2016-

17 is taken as the lead case.

2. The facts in brief are that the appellant/ assessee is a Non-Agri Thrift and Credit Co. Op. Society. ITR for the A.Y. 2016-17 under section 139(1) of the Income Tax Act, 1961 (‘the Act’) was not filed. Notice u/s 148 of the Act