IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4625/DEL/2025 Assessment Year: 2013-14 SHRI PARASNATH ALLOYS Vs. DCIT, CIRCLE-2, PVT. LTD., MUZAFFARNAGAR

9^TH KM, BHOPA ROAD, UTTAR PRADESH MUZAFFARNAGAR UTTAR PRADESH [PAN : AAHCS3810L)

(APPELLANT) (RESPONDENT)

Appellant by Sh. S.B. Gupta, Adv.

Respondent by Ms. Kanchan Garg, Sr. DR.

Date of hearing: 11/02/2026 Date of Pronouncement: 06/03/2026

ORDER

PER SUDHIR KUMAR, JUDICIAL MEMBER:

The captioned appeal is filed by the Assessee against the order of the Ld.

National Faceless Appeal Centre (NFAC) dated 23/06/2025 pertaining to Assessment Year 2013-14 on the following grounds:-

“1. That on the same / identical background, issue grounds, basis of addition, facts and circumstances as stated by the AO in the impugned assessment order for AY 2013-14, the ITAT, Bench-G, New Delhi vide order dated 20.6.2025 in ITA No. 7761/Del./2018 and ITA No. 7189/del/2018 has deleted the addition in assessee’s own case for AYs 2014-15. Hence, the addition of Rs. 1,17,46,145/- in the impugned assessment order for AY 2013-14 deserves to be deleted.

2. That on the F