MEGHRAJ GUPTA,HARYANA vs. ITO WARD 1, PANIPAT

ITA 2656/DEL/2026Status: DisposedITAT Delhi03 September 2026AY 2013-143 pages

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Income Tax Appellate Tribunal, DELHI BENCH, E: NEW DELHI

Before: SHRI VIMAL KUMAR & SMT. RENU JAUHRI

For Appellant: Shri Ashu Garg, CA
For Respondent: Shri Robin Rawal, CIT(DR)
Hearing: 03.09.2026Pronounced: 03.09.2026

Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 11.07.2024 of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the order dated 30.05.2023 passed under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) Assessing Officer (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2013-14. ITA No.-2656/Del/2026 Meghraj Gupta

2.

At the outset, it is noted that the present appeal has been filed with a delay of 529 days. The assessee has filed an application for condonation of delay 13.03.2026 along with an affidavit wherein it has been

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