IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5195/DEL/2024 (Assessment Year: 2014-15)

ITA No.5196/DEL/2024 (Assessment Year: 2015-16)

3i Infotech Digital BPS Limited, vs. Addl.CIT 25 (1), (formerly known as 3i Infotech BPO Ltd.), Delhi.

Lower Ground Floor, Building No.E-1, Jhandewalan Extension, Delhi – 110 055.

(PAN : AAACL0415D)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Ved Jain, Advocate Shri Aman Garg, CA REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 07.05.2025 Date of Order : 24.07.2025

O R D E R

PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. These appeals are filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 10.06.2024 for Assessment Years 2014-15 and 2015-16.

2. Since the issues are common and the appeals are connected, therefore, the same are heard together and being disposed off by this common order.

3. At the outset of the hearing, ld. AR of the assessee brought to our notice that penalty proceedings under section 271C of the Income-tax Act,