GEETIKA ANAND GUPTA,DELHI vs. THE INCOME TAX OFFICER, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 2365/Del/2026 [Assessment Year: 2020-21] Geetika Anand Gupta, The Income Tax Officer, F-11, Lajpat Nagar-111 110024, Ward 54(1), Delhi. Vs Civic Centre, New Delhi-110002. PAN- AAOPA8087B Assessee Revenue Assessee by Shri Sreeman Narayana, Adv. (VC) Revenue by Adjournment application by Ms. Sunita Yonzone, ITO on behalf of Sr. DR is rejected Date of Hearing 29.06.2026 Date of Pronouncement 29.06.2026 ORDER Per Renu Jauhri, Accountant Member:

This appeal by the assessee is against order dated 06.01.2026 of the National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Assessment Order dated 16.01.2025 passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the

ITA No.- 2365/Del/2026 Gee�ka Anand Gupta . Assessment Unit, Income Tax Department (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2020-21. 2. The assessee has raised as many as 14 grounds of appeal but the sole substantive issue pertains to disallowance of the claim of long term capital gains on sale of residential flat which was treated as short term capital gains by the AO and subsequently, in appeal, was upheld by Ld. CIT(A). The assessee is aggrieved by the order of the Ld. CIT(A) who did not consider the allotment letter dated 16.01.2011 and other evidences and observed that basic documents were not filed before him. 3. After considering the material on record, and hearing the Ld. AR, we deem it appropriate to restore the matter back to the CIT(A), in the interest of justice, for fresh adjudication on merits. Needless to add, the assessee shall be given reasonable opportunity of being heard and to furnish requisite documentary evidences. Further, the assessee is also directed to be vigilant and make due compliance before the CIT(A) to enable fresh adjudication on merits. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29.06.2026.

Sd/- Sd/- [SUNIL KUMAR SINGH] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER

ITA No.- 2365/Del/2026 Gee�ka Anand Gupta . Dated- 30.06.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi,