IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.6502/Del/2025 (ASSESSMENT YEAR 2011-12)

Late Sh. Gautam Rythvyc Deputy Commissioner of Chadha (Through Legal Heir Income Tax, Smt. Ratna Chadha), 505 Salcon Vs. Circle-28(1), Aurum, Jasola District Centre-4, New Delhi.

New Delhi-110025.

PAN-AADPC5798A (Appellant) (Respondent)

Assessee by Shri Ashwani Kumar, CA &

Shri Ankur Agarwal, CA Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 16.02.2026 Date of Pronouncement 06.03.2026

O R D E R

PER MANISH AGARWAL, AM:

This appeal is filed by the Assessee against the order of ld. Addl./Joint Commissioner of Income Tax (Appeals)-1, Vadodara [‘Ld. CIT(A)’ in short], in Appeal No. CIT(A), Delhi-10/10005/2017-18 dated 19.09.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ in short) against the order passed u/s 271(1)(c)

dated 29.03.2017 for Assessment Year 2011-12.

2. Brief facts of the case are that assessee filed return of income on 16.08.2011 declaring total income of Rs.9,29,17,880/-. The case was selected for scrutiny and the assessment was completed at an income of Rs. 9,7