IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHIBENCH:“A” New Delhi]

BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 4651/Del/DEL/2024 (A.Y 2017-18)

RBA Buildtech Private limited Vs DCIT/ACIT A-66, Sector 63, Noida, Central Circle-1, 2^nd floor, Uttar Pradesh ARTO Complex, Ssector-

PAN: AAGCR928SF 33, Noida, Uttar Pradesh Appellant Respondent I.T.A. No. 4472/Del/DEL/2024 (A.Y 2017-18)

DCIT/ACIT Vs RBA Buildtech Private Central Circle-1, limited,A-66, Sector 63, 2nd Floor, ARTO Complex, Noida, Uttar Pradesh Sector-33 Noida, Uttar Pradesh PAN: AAGCR928SF Appellant Respondent Assessee by Sh. Rohit Kapoor, Adv& Sh.

VirsainAdarwal, ITP Revenue by Sh. Sanjeev Kumar Yadav, CIT DR Date of Hearing 16/07/2025 Date of Pronouncement 13/08/2025 ORDER PER YOGESH KUMAR, U.S. JM:

The captioned appeals are filed by the Assessee and the Revenue challenging the orders of Ld. Commissioner of Income Tax (Appeals)-3 Noida (‘Ld. CIT(A for short), dated 29/07/2024 for the A.Y. 2017-18.

2. Brief facts of the case are that, the assessee filed its return of income for A.Y. 2017-18 declaring total income at Rs.5,52,45,420/-. Regular assessment u/s 143(3) of the In