IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORESHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.9442/Del/2019, A.Y. 2014-15 Hem Chand Income Tax Officer, 47, VPO Daulatpur Ward-45(4), South West, Daulatpur, Vs. Pratyaksh Kar Bhawan New Delhi E-2, Civic Centre, PAN: BCKPC4914Q J L Nehru Road, New Delhi (Appellant) (Respondent)

Appellantby Sh. Sanjay Agarwal, CA Ms. Apoorva Bhardwaj, CA Respondent by Sh. Surender Pal, CIT-DR Date of Hearing 22/01/2025 Date of Pronouncement 22/01/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal of the assessee for the Assessment Year (hereinafter, the ‘AY’) 2014-15 is directed against the order dated 04.10.2019 of the Commissioner of Income Tax (Appeals)-15, New Delhi [hereinafter, the ‘CIT(A)’].

2. The assessee has raised following grounds of appeal: -

“1. That the Id. AO is not justified in expanding the scope of limited scrutiny. That the huge additions other than CASS subject matter made by the Assessing Officer cannot be sustained in absence of previous approval of the administrative Commissioner as directed by the Board's instruction in respect of "CASS" assessment. Therefore, t