IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.1249/Del/2025, A.Y. 2015-16 Deputy Commissioner of Gurmeet Kaur Income Tax, 36, Church/ Mall Road, Room No. 1505, E-2 Block Vs. Vasant Kunj, Civic Center, Minto Road, South West Delhi, New Delhi 09-Delhi, 91-India, 110070 PAN: ANIPK1076B (Respondent) (Appellant)

Appellant by Sh. G.S.Grewal, CA, Sh. Jaspal Singh Sahni, CA, Ms. Harsimran Grewal, CA Respondent by Sh. Ravi Kant Choudhary, Sr.DR Date of Hearing 16/03/2026 Date of Pronouncement 10/04/2026 O R D E R PER RAJ KUMAR CHAUHAN (J.M.):

1. This appeal is filed by the assessee /appellant against the order of Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), New Delhi [hereinafter referred to as the “CIT(A)”], passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated 27.12.2024 for the A.Y. 2015- 16, wherein additions made by the Assessing officer were deleted and appeal of the assessee was partly allowed.

2. The facts in brief as culled out from the order of the authorities below are that the res