IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.5450/Del/2025 (ASSESSMENT YEAR 2017-18)

M/s Shiv Shakti Traders Income Tax Officer, DD-142A, Avantika Ward 2(2)(3), Ghaziabad-201001, Vs. Ghaziabad.

Uttar Pradesh.

PAN-AAWFS7828J (Appellant) (Respondent)

Assessee by Shri Lalit Mohan, CA &

Shri Ankit Kumar, Adv.

Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 06.03.2026

O R D E R

PER VIMAL KUMAR, JM:

The application for condonation of delay of 245 days in filing appeal and appeal filed by the Assessee are against order dated 11.10.2024 of Learned Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘the Ld. CIT(A)’] passed u/s 250 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’] arising out of assessment order dated 30.03.2022 of the Ld. Assessing Officer/ Assessment Unit u/s 147 r.w.s 144B of the Act for Assessment Year 2017-18.

2. Brief facts of the case are that the assessee is a partnership firm engaged in the business of trading of Iron and Steel on wholesale and ret