, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.582/Ind/2025 Assessment Year:2012-13 Vaibhav Mittal, DCIT/ACIT 4(1)

407, City Star Apartment, Indore Central Spine, /

बनाम Vidyadhar Nagar, Vs.

Jaipur (Assessee/Appellant) (Revenue/Respondent)

PAN: ANYPM4745R Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 18.12.2025 Date of Pronouncement 21.01.2026 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by rectification-order dated 05.06.2025 [“impugned order”] passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] u/s 154 r.w.s. 250 of Income-tax Act, 1961 for Assessment-

Year [“AY”] 2012-13, the assessee has filed this appeal.

2. The background facts leading to present appeal are as under:

(i) The assessee-individual was a salaried employee of M/s Lemon Tree Hotels Pvt. Ltd., Delhi. For AY 2012-13 under consideration, the assessee did not file any return of income despite having taxable income highly exceeding the exemption limit. Therefore, the AO issued notice dat