IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’

BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 2732/DEL/2025 (A.Y 2012-13)

Sh. Atar Singh Vs Income Tax Officer House No. 5, Village, Gazipur, Ward 1(1)

Gazipur Road, Faridabad, Faridabad, Haryana Haryana-121005 122001 PAN: DMPPS6598B Appellant Respondent Assessee by Sh. S.S. Nagar, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 29/10/2025 Date of Pronouncement 19/12/2025 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, Delhi (‘Ld. CIT(A)/’NFAC’ for short), dated 25/02/2025for the Assessment Year 2012-13.

2. The grounds of appeal are as under:-

“1.0 That, on the facts and in the circumstances of the case, the disallowance, imposition of tax, and interest with reference thereto, as well as the quantification of taxable income and tax liability, are unjustified, erroneous, and unsustainable, and it is prayed that necessary directions be issued to the Learned Assessing Officer (Ld. AO) to grant appropriate relief fin accordance with th