IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2379/Del/2023 (ASSESSMENT YEAR 2013-14)

ITA No.2330/Del/2023 (ASSESSMENT YEAR 2018-19)

Dy. CIT, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052.

PAN-AABCJ3574E (Appellant) (Respondent)

C.O. No.159/Del/2023 Arising out of ITA No.2330/Del/2023 (ASSESSMENT YEAR 2018-19)

Crystal Crop Protection Dy. CIT, Limited, Circle-4(2), Delhi.

B-95, Wazirpur, Vs.

Industrial Area Delhi, Delhi-110052.

PAN-AABCJ3574E (Appellant) (Respondent)

Assessee by Shri S.S. Nagar, CA Department by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 30.10.2025 Date of Pronouncement 09.01.2026

O R D E R

PER MANISH AGARWAL, AM:

The captioned two appeals are filed by the revenue and Cross objection is filed by the assessee for following assessment years.

by the assessee for following assessment years.

by the assessee for following assessment years.

by the assessee for following assessment years.

by the assessee for following assessment years.

by the assessee for following assessment years.

by the assessee for follo