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

BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1987/Del/2025 (A.Y. 2020-21)

Mahasian Di Hatti (P) Ltd. Vs Pr. Commissioner of Income C/o Vinod Kumar . Tax-4 Bindal& Co. D-219, 2nd Floor, Central Revenue VivekVihar, Phase-1, New Building, ITO, Delhi New Delhi PAN:AAACM4165F Appellant Respondent Assessee by Sh. VinodBindal, CA, Ms. Rinki Sharma, ITP, Sh. Saurabh Sharma, Adv and AnmolJha, Adv Revenue by Sh. Mahesh Kumar, CIT(DR)

Date of Hearing 07/08/2025 Date of Pronouncement 10/09/2025 ORDER PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of the Principal Commissioner of Income Tax-4, Delhi (‘Ld. PCIT’ for short) dated 27/03/2025 pertaining to Assessment Year 2020-21.

2. The grounds of Appeal are as under:-

“1. The PCIT-4, New Delhi erred in law and on facts in passing the impugned order u/s 263 of the Act cancelling the entire assessment order passed earlier u/s 143(3) of the Act by the Assessment Unit NFAC on 25/08/2022 and directing the AO to pass fresh assessment order in terms of directions given in the impugned order though