IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 129/Del/2024 : Asstt. Year: 2012-13 Pelican Tobacco India Pvt. Ltd. Vs Income Tax Officer, 902-903, Padma Tower-I, Rajendra Ward-19(4), Place, New Delhi-110008 New Delhi (APPELLANT) (RESPONDENT)

PAN No. AADCP9492K Assessee by : Sh. Udit Dad, Adv.

Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)-24, New Delhi’s DIN & order No. ITBA/APL/M/250/2023-24/1058023390(1) dated 17.11.2023, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2. Heard both the parties at length. Case file perused.

3. It transpires during the course of hearing that the assessee presses for it’s first and foremost legal ground seeking to annual the impugned assessment framed on 11.12.2019 as non-est in the eyes of law for want of issuance of section

143(2) notice by the Assessing Officer. We are further taken to the learned CIT(A) detailed discussion