IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5107/Del/2024 (ASSESSMENT YEAR 2022-23)

Income Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. UPSIDC, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh.

PAN-AATFB2209D (Appellant) (Respondent)

C.O. No.28/Del/2025 (ASSESSMENT YEAR 2022-23)

Bhavya Pipe Industry Income Tax Officer, Plot No. F-39, Site- C, Ward-5(1)(2), UPSIDC, Industrial Area, Vs. Noida.

Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh.

PAN-AATFB2209D (Cross Objector) (Respondent)

Assessee by Shri Ved Jain, Adv. and Ms. Uma Upadhyay, CA, Shri Aditya Garg, CA Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 16/07/2025 Date of Pronouncement 14/10/2025

O R D E R

PER MANISH AGARWAL, AM:

This instant appeal is filed by the Revenue against the order of the Ld.

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A), in short] dated 09.09.2024 in Appeal No. NFAC/2021-22/10338562 arising out of order passed u/s 143(3) r.w.s 144B of the Income Tax Act, 196