आयकर अपीलीय अिधकरण िद(cid:671)ी पीठ “डी”, िद(cid:671)ी

঒ी िवकास अव(cid:830)थी, (cid:586)ाियक सद(cid:735) एवं

঒ी ঍जेश कु मार िसंह, लेखाकार सद(cid:735) के सम঴

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&

SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.2446/िद(cid:671)ी/2024(िन.व. 2017-18)

ITA No.2446/DEL/2024 (A.Y.2017-18)

GSMA Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State of America PAN: AAECG-1610-K ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income-Tax, International Taxation 1(3)(1), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent अपीलाथ५ (cid:554)ारा/ Appellant by: Shri P.P Singh, Advocate ঋितवादी(cid:554)ारा Respondent by: Shri M.S Nethrapal, CIT-DR /

सुनवाई क(cid:7409) ितिथ/ Date of hearing : 06/08/2025 घोषणा क(cid:7409) ितिथ/ Date of pronouncement : 04/11/2025 आदशे /ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the Assessment Order dated

06.04.2021 passed u/s. 143(3) r.w.s 144C(13) of the Income Tax Act,1961(hereinafter referred to as ‘the Act’), for Assessment Year 2017-18.

2. The Registry has issued defect memo stating that the