IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER &

SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 867/MUM/2025 (निर्धारण वर्ा / Assessment Year: 2017-18)

Ideaforge Technology v/s. Assistant Commissioner Ltd. बिधम of Income Tax, Circle EL-146, TTC Industrial 15(2)(1), Mumbai Area, Electronic Zone, Room NO. 357, 3^rd Floor, MIDC, Mahape, Navi Aayakar Bhavan, Maharshi Mumbai Karve Road, Mumbai

400020 स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No: AABCI6495B Appellant/अपीलधथी .. Respondent/

निर्धाररिी की ओर से /Assessee by: Shri Subodh Ratnaparkhi रधजस्व की ओर से /Revenue by: Shri. Leyaqat Ali Aafaqui (SR DR)

सुिवधई की िधरीख / Date of Hearing 22.08.2025 घोर्णध की िधरीख/Date of Pronouncement 26.09.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :-

This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 11.12.2024, passed u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2017-18.

2. The assessee has raised the following grounds of appeal:

“On the facts and in law, 1. The Hon. CIT(A) erred in upholding the action of the Id A