IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)

BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 1692/DEL/2024 (A.Y. 2019-20)

Hector Enterprises Pvt. Ltd. Vs Deputy Commissioner of D-3, Udyog Nagar, Delhi- Income Tax, Circle 29

110041 ARA Centre, Jhandewalan PAN: AAACH8691R Extension, Delhi Appellant Respondent Assessee by Sh. Mayank Patwari, Adv& Sh. Akash Ojha, Adv Revenue by Ms. Pooja Swaroop, CIT (DR) Date of Hearing 17/11/2025 Date of Pronouncement 14/01/2026 ORDER PER YOGESH KUMAR, U.S. JM:

The captioned appeal is filed by the Assessee against the order of Commissioner of Income Tax (Appeals)-, 30-New Delhi [‘Ld. CIT(A)’ for short] dated 23/02/2024 pertaining to Assessment Year 2019-20.

2. The grounds of Appeal are as under:-

1. On the facts and circumstances of the case and in law, the initiation of assessment proceedings and the issue/service of notice(s) are not in accordance with the provisions of the Act and therefore, the assessment order passed by the assessing officer is liable to be quashed and CIT(A) erred in not holding so.

2. On the facts and circumstances of the case and in law, the notice issued under s