IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA NO. 8192/Del/2018 A.YR. : 2011-12 HITCHKI CREATION PVT. LTD. VS. DCIT, CENTRAL CIRCLE, 1^ST FLOOR, PLOT NO. 09, 101 MEERUT COMMUNITY CENTRE, SIKKA AAYAKAR BHAWAN, 3^RD COMPLEX, PREET VIHAR, FLOOR, BHAINSALI DELHI – 92 GROUND, MEERUT, (PAN: AACCH4195C) UP - 250001 (APPELLANT) (RESPONDENT)

Assessee by : Dr. Rakesh Gupta, Adv. & Sh.

Somil Agarwal,, Adv. & Ms.

Shilpa Gupta, CA Department by : S h ri Dayainder Singh Sidhu, CIT(DR)

Date of hearing : 20.03.2025 Date of pronouncement : 26.03.2025 ORDER PER SHAMIM YAHYA, AM :

Assessee has filed the Appeal against the order dated 20.5.2019 passed by the Ld. CIT(A)-IV, Kanpur relating to assessment year 2011-12 on the following grounds:-

1. That having regard to the fact and circumstances of the case, Ld. CIT (A) has erred in law and on facts in confirming the action of Ld. AO in assuming jurisdiction u/s 153C and passing the impugned order is bad in law and void-ab-initio and that too when the jurisdictional conditions under section 153C of the Act were not met.

2) That in any case and in any view of