IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2020-21]

Dev Priya Products Pvt.Ltd., vs DCIT/ACIT, 4, Shankar Vihar, 1st Floor, Central Circle, Vikas Marg, Delhi-110092. Meerut PAN-AAACD4276C APPELLANT RESPONDENT Appellant by Shri Ved Jain, Adv. &

Shri Ayush Garg, CA Respondent by Shri S.K.Jhadav, CIT DR Date of Hearing 02.04.2025 Date of Pronouncement 27.06.2025 ORDER PER MANISH AGARWAL, AM :

The present appeal is filed by the assessee against the assessment order dated 31.07.2024 passed u/s 143(3) r.w.s 144C(13) of the Act arising out of the order of ld. Dispute Resolution Panel (ld. DRP) dt. 20/06/2024 pertaining to assessment year

2020-21.

2. Brief facts of the case are that the assessee has filed its return of income on 08.02.2023 declaring total income of INR 29,71,31,030/-. The said return was processed and the case of the assessee was selected for scrutiny. The assessee is engaged in the business of manufacturing and sale of paper and paper products besides is also engaged in power generation where the electricity is produced for own consumption as well as tran