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

BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 7174/DEL/2025 (A.Y. 2018-19)

Anil Kumar Thakur V Income Tax Officer A4, Anand Niketan, s Civic Centre, New Delhi New Delhi PAN: AAFPT4369J Appellant Respondent Assessee by Sh. Sanjay Jain, CA & Sh. Saurabh Jain, Adv Revenue by Sh. Rajesh Mahajan, Sr. DR Date of Hearing 02/03/2026 Date of Pronouncement 06/03/2026 ORDER PER YOGESH KUMAR, U.S. JM:

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

Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 18/09/2025 for the Assessment Year 2018-19.

2. Brief facts of the case are that, an assessment order came to be passed on 03/09/2021 u/s 143(3) r.w. Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the CIT(A) which has been dismissed on 18/09/2025 vide order impugned. As against the order of the Ld. CIT(A)

dated 18/09/2025, Assessee preferred the present Appeal.

3. The Ld. Counsel for the Assessee submitted that both the order o