IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2328/Del/2025, A.Y. 2015-16 ITA No.2328/Del/2025, A.Y. 2015-16 ITA No.2328/Del/2025, A.Y. 2015-16 ITA No.2328/Del/2025, A.Y. 2015-16 ITA No.2328/Del/2025, A.Y. 2015-16 ITA No.2328/Del/2025, A.Y. 2015-16 ITA No.2328/Del/2025, A.Y. 2015-16 ITA No.2328/Del/2025, A.Y. 2015-16 ITA No.2328/Del/2025, A.Y. 2015-16 Appellant by Sh. Sandeep Jain, CA Respondent by Sh. Ajay Kumar Arora, Sr. DR Date of Hearing 17/12/2025 Date of Pronouncement 09/01/2026 O R D E R PER RAJ KUMAR CHAUHAN , J.M. :

1. This appeal is filed by the assessee /appellant against the order of Learned Commissioner of Income Tax (Appeals)/ NFAC, Delhi [hereinafter referred to as the “CIT(A)”], passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated

10.03.2025 for the A.Y. 2015-16 wherein the assessment order dated 23.05.2023 making addition of Rs. 64,00,000/- under section 68 of the Act was confirmed.

2. The facts in brief as culled out from the order of the authorities below are that the appellant/assessee company submitted it