IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.स/ं .I.T.A No.1053/Del/2020 िनधा(cid:9)रणवष(cid:9)/Assessment Year:2014-15 CyberQ Consulting Private Limited बनाम ACIT J-1917, CR Park, New Delhi. Vs. Circle-6(2), PAN No.AAACC6692B C.R. Building, ITO, I.P. Estate, New Delhi.

अपीलाथ(cid:20) Appellant (cid:22)(cid:23)यथ(cid:20)/Respondent Assessee by Shri Tanpreet Kohli, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सनु वाईक(cid:8)तारीख/ Date of hearing: 27.02.2025 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 27.02.2025 आदेश /O R D E R PER MANISH AGARWAL, AM This is the appeal filed by the Assessee against the order of Commissioner of Income Tax (Appeals)-33, New Delhi passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’)

in appeal no.499/2017-18 dated 27.02.2019 for AY 2014-15.

2. Brief facts of the case are that the Assessee is a Private Limited Company engaged in the business of providing software management consultancy and manpower outsourcing. The return of income for the impugned order was filed on 28.11.2014 declaring loss of Rs.46,83,800/- und