IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2013-14]

Late Vijay Kumar th. L/H vs DCIT, Circle 2(1)(1), Manish Agarwal, CGO Complex-1, KD-41, Kavi Nagar, Purani Hapur Chungi, Ghaziabad, Ghaziabad.

Uttar Pradesh-201 002 PAN: AETPK0759D APPELLANT RESPONDENT Appellant by Shri Amit Rai, CA & AR Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 23.04.2026 Date of Pronouncement 23.04.2026

ORDER

PER MANISH AGARWAL, AM :

The captioned appeal has been filed at the instance of the legal heir and son of the deceased-assessee (Vijay Kumar) against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, (NFAC) Delhi (‘CIT(A)’ in short) dated 21.11.2025 arising from the assessment order passed by the Assessing Officer dated 21.01.2022 under Section 147 r.w.s. 144B of the Income Tax Act (‘the Act’ in short) for AY 2013-14.

2. As per the grounds of appeal, the assessee has challenged the addition made u/s 68 of the Act of Rs. 32,81,176/- on account of alleged bogus long term capital gains from the sale of shares of M/s CCL International Lt