IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year : 2016-17 Sunita Rao, Vs. ITO, B-183, East of Kailash, Ward-30(5), New Delhi – 110 065. Delhi.

PAN: ABWPR2334M Assessee by : Shri Raj Kumar, CA Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 07.04.2026 Date of Pronouncement : 15.04.2026 ORDER PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated

26.05.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.CIT(A), Delhi-10/10212/2018-19, filed before him against the order dated 14.12.2018 passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward-30(5), Delhi (hereinafter referred to as the Ld. AO, for short).

2. On hearing both the sides, we find that the assessee has raised an additional ground, vide application dated 10.01.2026 by which the assessee has pleaded that in the absence of any order under Section 127 of the Act for transfer of jurisdiction from ITO, Ward 29(3),