IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT &

MRS. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 6354/DEL/2025; Assessment Year: 2017-18 ITUPLE TECHNOLOGIES Vs ACIT CICRCLE 4(1)

PVT. LTD.

SR-38D, Siris Estates, DLF III Gurgaon- 122010 Haryana (APPELLANT) (RESPONDENT)

PAN No. AAECI1720J Assessee by : Shri Umesh Thakur, CA Revenue/Department by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing: 20.01.2026 Date of Pronouncement: 25.02.2026 ORDER PER RENU JAUHRI :

1. The above captioned appeal is filed by revenue is preferred against the orders of Ld. CIT(A)/NFAC, New Delhi passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”) dated 07.10.2025 in Appeal No. CIT(A), Gurgaon-1/10992/2019-20

2. The assessee has raised following grounds of appeal which are reproduced as under:

“1. That on the facts and circumstances of the case Ld. CIT(A) was not justified in ignoring the fact that proper show cause notice as required under the law was not issued by the Ld. Assessing Officer, before passing a final order. Order of the CIT(A), is totally silent on this legal and factual ground. It is well settled legal po