IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 2499/Del/2025 (Asstt. Year :2013-14)

SUMITRA DEVI, vs. ITO, WARD 4(1), C/O M.R. SAHU, GURGAON HOUSE NO. 651, 1^ST FLOOR, SECTOR-10A, NEAR G.D. GOENKA PUBLIC SCHOOL, GURGAON-122001 HARYANA (PAN: AVPPD4710N)

(Appellant) (Respondent)

ASSESSEE BY : Sh. M.R. Sahu, CA Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR.

Date of Hearing 23.02.2026 Date of Pronouncement 11.03.2026

ORDER

PER SUDHIR KUMAR, JM:

This appeal by the Assessee against the order dated 25.3.2025 of the National Faceless Appeal Centre (NFAC), Delhi. Assessment was framed by the ITO, Ward 4(1), Gurgaon for the assessment year 2013-14 u/s. 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) vide order dated 27.3.2022.

2. The assessee filed the application to admit the following additional grounds of appeal:-

1. That on facts, and in the circumstances of the case and in law, the assessee denies the service of the notices including the preliminary jurisdictional section 148 notice generated by the AO because all the notices are uploaded in E-filing