IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 3990/DEL/2016 Asstt. Yr: 2006-07 M/s Jindal Poly Films Ltd., Vs ACIT, Central Circle-30, 19^th K.M. Hapur Bulanshahar New Delhi.

Road, Gulaothi, Bulandshahar PAN: AAACJ 7650 E APPELLANT RESPONDENT Assessee represented by Shri Rohit Jain, Adv.; &

Shri Shivam Gupta CA Department represented by Shri S.K. Jadhav, CIT( DR)

Date of hearing 18.09.2025 Date of pronouncement 16.10.2025

O R D E R

PER Ms. MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-30, New Delhi dated 20.05.2016 arising out of the Assessment Order dated 13.03.2015 passed by the ACIT, Central Circle-30, New Delhi under Section 153A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Year 2006-07.

2. Grounds of appeal raised by the assessee in the instant appeal read as under:

“1. That the Commissioner of Income Tax (Appeals) [CIT(A)'] erred on facts and in law in rejecting grounds of appeal no. 1.1 (infra), raised by the appellant as additional ground, regarding claim of sales t