IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)

BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 6107/DEL/2025 (A.Y. 2018-19)

Shivan Leekha Vs Deputy Commissioner of Plot No. 296, Phase-VI, Sector-37, Income Tax, Udyog Vihar, Gurgaon, Haryana, Circle-3(1), Gurgaon

122001, Gurgaon Haryana PAN: ABVPL1066D Appellant Respondent Assessee by Sh. Nitin Gulati, Adv Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 26/02/2026 Date of Pronouncement 27/02/2026 ORDER PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 01/01/2024for the Assessment Year 20181-19.

2. There is a delay of nearly 19 months in filing the present Appeal, the Assessee contended that the physical copy of the order has not been served on the Assessee and the business of the Assessee has been closed, therefore, the e-mail id of the Assessee defunct. Further contended that due to financial constraints and the business loss, the Assessee had a dispute with previous tax practitioner, thus the Appeal co