IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4567/Del/2019 (ASSESSMENT YEAR 2015-16)

Inderpreet Singh Jhelumi, The Asst. CIT, 12, South Drive Jhelumi Farms Cirdcle-70(1), DLF Chattarpur Farms, Vs. New Delhi.

South Delhi, Delhi-110030.

PAN-ACXPJ6650N (Appellant) (Respondent)

Assessee by Shri Arun Kishore, CA and Shri Alok Suri, CA Department by Ms. Harpreet Kaur Hansra, Sr.

DR Date of Hearing 27.01.2026 Date of Pronouncement 30.03.2026

O R D E R

PER VIMAL KUMAR, JM:

The appeal filed by the Assessee is against order dated 18.03.2019 of Learned Commissioner of Income Tax (Appeals)-28, New Delhi [hereinafter referred to as ‘the Ld. CIT(A)’] passed u/s 250 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’] arising out of assessment order dated 26.12.2017 of Ld. Assessing Officer/Assistant Commissioner of Income Tax, Circle-70(1), New Delhi for Assessment Year 2015-16.

2. Brief facts of the case are that assessee filed return of income on 30.08.2015 declaring total income of Rs.99,47,310/-. The case was selected under Limited Scrutiny through CASS. Notice u/s 143(2) of