आयकर अपीलीय अधिकरण, धिल्ली पीठें, नई धिल्ली

INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: C BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA 7164/DEL/2025 निर्धारण वर्ा/Assessment Year: 2016-17)

Permanent Account Number: AABCV9347B V P DISTRIBUTORS PRIVATE ASSESSING OFFICER LIMITED AO WARD 26(3) CIVIC

7575, GALI NO. 1, RAM NAGAR, Vs. CENTRE NEW DELHI PAHAR GANJ NEW DELHI, NEW DELHI-110002, DELHI DELHI-110055, DELHI (अपीलार्थी Appellant) (प्रत्यर्थी Respondent)

S/Shri S. L. Sachdeva, Chartered निर्धारिती द्वधिध/Assessee represented by:

Accountant & Amit, Advocate िधजस्‍व द्वधिध/Revenue represented by: Sh. Manoj Kumar, Sr. DR सुिवधई की तधिीख / Date of conclusion of hearing: 26-Feb-2026 घोषणध की तधिीख / Date of pronouncement: 26-Feb-2026 आिेश / ORDER PER VIKAS AWASTHY, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as ‘the CIT(A)’) dated 11.09.2025, for AY 2016-17.

2. The assessee in appeal has inter alia assailed validity of reopening of assessment.

3. Shri S. L. Sachdeva, appearing on behalf