आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली

श्री धिकास अिस्थी, न्याधयक सिस्य एिं

श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.

2758/धिल्ली/2022(

नि.व . 2017-18)

ITA No. 2758/Del/2022(A.Y 2017-18)

Voith Hydro Private Ltd., SF-3/C, 2^nd Floor, Rishabh IPEX Mall East Delhi, IP Extension, Delhi 110092 PAN: AABCV-5041-J ...... Appellant अपीलार्थी/

Vs.

बिाम Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Income Tax Officer, National Faceless Assessment Centre, Delhi ..... Respondent प्रनिवादी/

अपीलार्थी द्वारा/ Appellant by : Shri Rajan Vora, Chartered Accountant प्रधििािीद्वारा Respondent by : Shri Dharm Veer Singh, CIT(DR)

/

Date of hearing : 29/01/2026 सुिवाई की निथर्थ/

Date of pronouncement : 29/01/2026 घोषणा की निथर्थ/

ORDER आदेश/

PER VIKAS AWASTHY, JM:

The assessee in appeal has challenged validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). The assessee in appeal for AY in AY 2017-18 has raised this legal issue by w