IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5901/Del/2024 (Assessment Year: 2022-23)

ITO, Ward 29(1) Vs. M/s Discovery Sales Room No. 1002, E-2 CSC-11, RBI Colony, Block, Civic Centre, Panchsheel Park Minto Road Delhi – 110016 Delhi – 110002 (cid:830)थायीलेखासं./जीआइआरसं./PAN/GIR No: AACAD8701C Appellant .. Respondent Appellant by : Sh. Suraj Bhan Nain, Adv.

Sh. K.L. Pahwa Adv.

Respondent by : Ms. Pooja Swaroop, CIT, DR Date of Hearing 27.01.2026 Date of Pronouncement 08.04.2026 O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the revenue against the order dated

15.10.2024 of the Ld. National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’)

in DIN & Order No.: ITBA/NFAC/S/250/2024-25/1069683950(1) arising out of the order dated 25.03.2024 u/s 143(3) r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the NaFAC for AY:

2022-23.

2. The department is in appeal raising following grounds:

“1. Whether on the facts and circumstances of the case and in law, the ld. CIT(A) was justified