IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”, NEW DEALHI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Assessment Year: 2012-13)

(Physical hearing)

Alka Kalra (Deceased) Through ITO Ward-35(5), Lekh Raj Kalra (Husband of Vs New Delhi-110002 deceased) 48, D-12 Sector-8, Rohini, Delhi-110085 PAN: AAJPG 2870 K Appellant / Assessee Respondent / Revenue Assessee by Shri Mohit Choudhary, CA &

Shri Harish K. Choudhary, CA Revenue by Shri Virender Kumar Singh, Sr. DR Date of Institution of appeal 31.10.2025 Date of hearing 01.12.2025 Date of pronouncement 01.12.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER;

1. This appeal by assessee is directed against the order of learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, dated 02.09.2025 for assessment year (AY) 2012-13. Though the assessee has raised multiple grounds of appeal, however, in my view the substantial grounds of appeal related to passing assessment order against the dead person, estimation of income and addition under section 69.

2. Rival submissions of both the parties have been heard and record perused. The learned Authorized Representative (AR) of the assessee su