IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA Nos.938 and 939/DEL/2025 [Assessment Year: 2012-13]

Neeraj, Principal Commissioner of Income House No.2538, Housing Board, Tax, N H IV, Faridabad, Colony, Sector-7A, Faridabad, Vs Haryana-121001 Haryana-121006 PAN-AGJPN1533C Assessee Revenue Assessee by Shri Narender Chhillar, Adv. Revenue by Ms. Rajinder Kaur, CIT-DR Date of Hearing 26.02.2026 Date of Pronouncement 20.03.2026

ORDER

PER AMITABH SHUKLA, AM, These two appeals filed by the assessee are against the orders both dated

26.12.2024 of National Faceless Appeal Centre/learned Commissioner of Income Tax(Appeals), New Delhi, [hereinafter referred to as ‘ld. CIT(A)] arising out of assessment order dated 21.03.2023 passed under section 144 r.w.s. 263 of the Income Tax Act, 1961 pertaining to Assessment Year 2012-13. The word ‘Act’ herein this order would mean Income Tax Act, 1961. Since, both appeals pertain to the same assessee, they were heard together and are being adjudicated by this common order.

2. At the outset, we have noted that the Registry had identified delay of 625