INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Assessment Year: 2022-23)

Akash Somany, Vs. ITO, Khol Road, Kund, Rewari, Rewari Haryana (Appellant) (Respondent)

PAN: AKNPS7897J Assessee by : Shri Raghav Sharma, CA Shri Dhananjay Bhardwaj, Adv Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 13/01/2026 Date of pronouncement 11/03/2026 O R D E R PER M. BALAGANESH, A. M.:

1. The appeal in ITA No.4907/Del/2025 for AY 2022-23, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 09.07.2025 against the order of assessment passed u/s 143(3) r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 12.03.2024 by the Assessing Officer, ITO, Rewari (hereinafter referred to as ‘ld. AO’).

2. The Ground Nos. 2 & 3 raised by the Assessee were stated to be not pressed by the Learned AR at the time of hearing. The same is reckoned as a statement made from the Bar and accordingly dismissed as not pressed.

3. The Ground Nos.1 & 7 raised by the Assessee are general in nature and does not r