IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2012-13 Ms. Snehalatha Singhi, The Deputy No. 101, Pride Elite, Commissioner of No. 10, Museum Road, Income Tax, Bangalore – 560 001. Circle – 1(1)(2), PAN: AJMPS0427Q Vs. Bangalore.

APPELLANT RESPONDENT Shri K R Pradeep, Advocate &

Assessee by :

Ms. Girija G P, Advocate Revenue by : Shri Muthu Shankar, CIT-DR Date of Hearing : 20-01-2026 Date of Pronouncement : 17-04-2026

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 07/05/2025 in respect of the A.Y. 2012-13 and raised the following grounds:

“1. That the order of the Authorities below in so far as it is against the assessee is opposed to law, facts, circumstances, natural justice, equity and all other known principles of law.

2. That the total income and total tax computed is hereby disputed.

3. That the Authorities below erred in not providing sufficient and adequate opportunity to the appellant as required under law, thereby violating the principles of natural justice, hence the order r