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

BEFORE SHRI MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No:-4887/Del/2024 (Assessment Year- 2015-16)

Income Tax Officer Nine Plus Infrastructure Delhi Vs. Private Limited, No.524, Galleria, DLF City, Phase-IV, Gurgoan, Haryana-

122009.

PAN No:AAACN4873F APPELLANT RESPONDENT Appellant by :Shri S.N.Devatia, Adv.

Department by: Shri Manoj Tiwari, Sr.DR Date of Hearing : 28.07.2025 Date of Pronouncement :19.09.2025

ORDER

PER AMITABH SHUKLA, A.M :

This appeal filed by the Revenue is directed against the order dated 04.09.2024 passed by CIT(A), 6, Delhi, arising out of the order passed by Assessing Officer dated 26.12.2017 for A.Y.2015-16. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time.

2.0 The only issue raised by the appellant Revenue in this case, through its grounds of appeal is regarding deletion, of an addition of Rs.2,27,50,000/- made by the Ld.AO u/s 56(2)(viib), by the Ld.CIT(A). Explaining the brief factual matrix of the case the Ld.DR submitted that the assesse company, M/s Nine Plus Infrastructure Private Limi