, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.585/Ind/2025 Assessment Year:2014-15 Sandhya Singh NFAC, 121, Rohit Nagar, New Delhi /

बनाम Bawadia Kala, Vs.

Bhopal (Assessee/Appellant) (Revenue/Respondent)

PAN: AYCPS9215K Assessee by Shri Gagan Tiwari & Ms. Priyal Jain, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 19.03.2026 Date of Pronouncement 17.04.2026 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first appeal dated 05.06.2025 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 27.03.2022 passed by learned National Faceless Assessment Centre [“AO”] u/s 147 r.w.s. 144 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal.

2. The background facts leading to present appeal are such that the assessee-individual filed her return of income of AY 2014-15 declaring a total income of Rs. 10,95,540/- u/s 139 which was duly assessed. Subsequent