IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER &

SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.5407/Del/2025 (Assessment Year: 2021-22)

Om Parkash Vs. DCIT House No.785, Sector 10A Circle 3 Gurgaon H.O., Gurgaon Gurgaon

122001 (cid:830)थायीलेखासं./जीआइआरसं./PAN/GIR No: AGEPP4609G Appellant .. Respondent Appellant by : Sh. Vijay Kumar Singla, CA &

Ms. Airik Sngla, Adv Respondent by : Ms. Monika Singh, CIT-DR Date of Hearing 25.02.2026 Date of Pronouncement 17.04.2026 O R D E R PER VIMAL KUMAR, JM:

The application for condonation of delay of 111 days in filing appeal and appeal filed by the assessee is against the order dated 12.03.2025 of the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), New Delhi (hereinafter referred to as “Ld. CIT(A)”), u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), arising out of assessment order dated 28.12.2022 of the Ld. Assessing Officer/Assessment Unit (hereinafter referred to as “Ld. AO”), u/s 143(3) of the Act for Assessment Year 2021-22.

2. Brief facts of the case are that, assessee filed return of income of Rs.1,49,30,770/- on 09.02.2022. The case