IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 6627/MUM/2024 (Assessment Year: 2013-14)

D B Infratech B-24, Avanti Apartment, Haridas Nagar, Shimpoli, Borivali (W), Mumbai – 400092.

[PAN: AAHFD4153G] …………. Appellant JCIT, Range 32(1)

C-11, Room No. 208, 2^nd Floor, Vs Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai – 400051. …………. Respondent Appearance For the Appellant/Assessee : Shri Mahaveer Jain For the Respondent/Department : Shri R. R. Makwana, Addl. CIT Date Conclusion of hearing : 10.02.2025 Pronouncement of order : 27.02.2025

O R D E R

Per Rahul Chaudhary, Judicial Member:

1. The present appeal has been preferred by the Assessee against the order, dated 30/05/2023, passed by the Commissioner of Income Tax, Appeal, Delhi [hereinafter referred to as the ‘CIT(A)’], under Section 250 of the Income Tax Act, 1961[hereinafter referred to as ‘the Act’], whereby the Ld. CIT(A) had Dismissed the appeal of the Assessee against the Assessment Order, dated 30/03/2016, passed under Section

143(3) of the Act, for the Assessment Year 2013-2014.

2. When the appeal was taken for hearing, the L