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

BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos:- 1670 and 1671/Del/2022 (Assessment Years- 2017-18 & 2018-19)

Bharti Airtel Limited, Deputy Commissioner of (Successor to Telenor India Vs. Income Tax, Communications Pvt. Ltd.), Circle 4(2), Airtel Centre Plot No. 16, Udyog Delhi.

Vihar Phase-IV, Gurgaon-122015.

PAN No: AAECT1511C APPELLANT RESPONDENT Assessee by : Shri K.M. Gupta, Adv.

Ms. Shruti Khimta, Adv. &

Ms. Supriya Mehta, CA Revenue by : Shri S.K. Jhadav, CIT(DR)

Date of Hearing :04.02.2025 Date of Pronouncement : 30.04.2025 ORDER PER SUDHIR PAREEK, JM These two appeals preferred by the assessee were heard together and are disposed of by this common order for the sake of convenience and brevity, as the grounds raised in these appeals are identical. The assessee has raised the following grounds of appeals:

ITA No.- 1670/Del/2022 “1.On the facts and circumstances of the case & in law, the draft assessment order under section 144C(1) of the Act, Transfer Pricing Order under section 92CA(3) of the Act and the consequential final assessment order passed by National Faceless As