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

BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3914/Del/2015 (A.Y. 2009-10) ITA No. 3915/Del/2015 (A.Y. 2010-11) ITA No. 3916/Del/2015 (A.Y. 2011-12)

DCIT Vs Gynia Holding Ltd.

Central Circle-19, Room C/o Sandeep Chilana, Adv.

No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AAFCG6058E Appellant Respondent C.O No. 31/Del/2016 (in ITA No. 3916/Del/2015)

C.O No. 342/Del/2015 (in ITA No. 3915/Del/2015) C.O No. 343/Del/2015 (in ITA No. 3914/Del/2015)

Gynia Holding Ltd. Vs DCIT, Central Circle-19, C/o Sandeep Chilana, Adv. Room No. 362, ARA Chilana & Chilana Law Centre, E-2, Offices, Advocate for the Jhandewalan Extension, respondent, C-56, LGF, New Delhi Jangpura Extension, New Delhi-110014 PAN: AAFCG6058E Appellant Respondent Assessee by Sh. Amit Goel, CA,Sh. Pranav Yadav, Adv, Sh. Mohit Jain, CA, Sh. Sandeep Chilana, Adv & Ms. Anjali Jain, Adv.

Revenue by Sh. M. S. Nethrapal, CIT, DR Date of Hearing 20/08/2025 Date of Pronouncement 19/09/2025 ORDER PER