IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.7660/Del/2025 (ASSESSMENT YEAR: 2015-16)

Vidya Gupta Income Tax Officer, D-3/17, Krishna Nagar, Ward-58(7), New Delhi-110051. Vs. Delhi.

PAN-AHTPG5834C (Appellant) (Respondent) Assessee by Shri Sandeep Goel, Adv.

Department by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/04/2026 Date of Pronouncement 09/04/2026

O R D E R

PER MANISH AGARWAL, AM:

This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A) in short], dated 15.10.2025 in Appeal No. NFAC/2014-15/10120435 arising out of the order passed u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2015-16.

2. The assessee has challenged the appellate order only on the following grounds of appeal:

“JURISDICTION GROUNDS (IMPUGNED REOPENING ACTION U/s 148 IS TOTALLY INVALID)

10.1 That Impugned order passed u/s 250 by NFAC/CIT(A), dismissing appeal of assessee and sustaining Impugned assessment order of Ld. AO are totally unlawful as notice u/s 148 is issued u