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2025 Supreme(Online)(ITAT) 3464

INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Madhumita Roy, J
Tanika Finance & Leasing Private Limited – Appellant
Versus
Income Tax Officer, Ward 25(1) Delhi – Respondent


Advocates:
For the Appellants/Petitioners: Sh. Jaspal Singh Sethi, Adv.
For the Respondents: Sh. Sanjay Kumar, Sr. DR

THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.5728/Del/2024 (Assessment Year 2012-13)

Tanika Finance & Leasing Private Limited E-24, Jawahar Park, Laxmi Nagar Delhi – 110092 Vs. Income Tax Officer, Ward 25(1) Delhi 110001
(cid:1)थायीले खासं ./जीआइआरसं ./PAN/GIR No: AAACT4684J
Appellant .. Respondent
Appellant by : Sh. Jaspal Singh Sethi, Adv.

Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 17.04.2025 Date of Pronouncement 25.06.2025 O R D E R PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A) NFAC, Delhi, dated 14.10.2024 arising out of the Assessment Order dated 20.11.2019 passed by the ITO, Ward 25(1) New Delhi, under Section 147 r.w.s 144 of the Income Tax Act , 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2012-13.

2. The assessee before us made an application under Easy Exit Scheme 2011 under the Companies Act to the Registrar of Company for removal of the name of the company from the records specifically stating that there is no activity in the company from 2006 to 2011. For the year under consideration, th

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