IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA NO. 5003/DEL/2024 A.YR. : 2022-23 DCIT, CIRCLE 7(1), Vs. DELHI TOURISM &

NEW DELHI TRANSPORTATION ROOM NO. 406, 4^TH FLOOR, C.R. DEVELOPMENT CORPORATION BUILDING, I.P. ESTATE, LTD., NEW DELHI – 2 18A, SCO COMPLEX, (PAN: AAACD0169J) DEFENCE COLONY, NEW DELHI – 24 (Appellant) (Respondent)

Assessee by Shri Pancham Sethi, CA & Shri Saurabh Gupta, CA Department by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing : 29.04.2025 Date of pronouncement : 29.04.2025 ORDER PER SHAMIM YAHYA: AM This appeal filed by the Revenue is directed against the order dated

06.09.2024 passed by the NFAC, Delhi in relation to assessment year 2022-23 on the following grounds:-

i) On the facts and circumstances of the case and in law, the Ld.

CIT(A) has erred in allowing the appeal of the assessee by deleting the addition made by the AO amounting to Rs. 6,63,46,000/- on account of Unspent Revenue Grant.

ii) On the facts and circumstances of the case and in law, the Ld.

CIT(A) has erred in allowing the appeal of the assessee by deleting the addition made by the AO