IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH.SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4621/Del/2025 Assessment Year: 2012-13 ANITA, Vs. INCOME TAX OFFICER, W/O LATE GHANSHYAM WARD 1(5), DAS MITTAL, BARAUT, H.NO. 355, NEAR JAIN UTTAR PRADESH MANDIR, MAIN BAZAR, AMINAGAR SARAI, BAGHPAT, UTTAR PRADESH-250606 (PAN: AJTPA8993Q)

(APPELLANT) (RESPONDENT)

Appellant by Sh. Sohrabh Jindal, CA Respondent by Ms. Kanchan Garg, Sr. DR.

Date of hearing: 09/2/2026 Date of Pronouncement: 06/3/2026

ORDER

PER SUDHIR KUMAR, JM:

This appeal by the assessee is directed against the order of the Ld. NFAC, Delhi vide order dated 2.6.2025 pertaining to A.Y. 2012-13.

2. The assessee raised the following grounds in appeal:

1. That the CIT(A) is not justified in not accepting the additional evidences submitted by the assessee and confirming the assessment order u/s. 147 r.w.s. 144 passed by the AO.

2. That the assessment of income of Rs. 82,59,000/- u/s. 147 r.w.s. 144 is without jurisdiction, void ab initio and liable to be quashed as the AO erred in law while making the assessment without having reasons to believe which is the first condition to ass