IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3205/Del/2023 (ASSESSMENT YEAR 2016-17)

Starkey Laboratories Dy. CIT, India Pvt. Ltd., Circle-24(2), C-2, Sector-7, Vs. New Delhi.

Gautam Buddha Nagar-201301, Uttar Pradesh.

PAN-AAKCS6072R (Appellant) (Respondent)

Assessee by Shri Ram Avtar Sharma, CA, Shri Bhupesh Aggarwal and Shri Tanya Sharma, CA.

Department by Shri Manish Gupta, Sr. DR Date of Hearing 11.09.2025 Date of Pronouncement 05 .12.2025

O R D E R

PER MANISH AGARWAL, AM:

This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax, Delhi-12, [‘the CIT(A)’ in short] dated 21.09.2023 passed u/s 250 of the Income Tax Act, 1961 in Appeal No. CIT(A) Delhi-8/10690/2019-20 against the assessment order dated 29.12.2019 passed u/s 143(3) of the Act for Assessment Year 2016-17.

2. Brief facts of the case are that assessee is a company engaged in the business of assemble, manufacture, integrate, test, sell, install, operate, maintain and repair all kind of hearing aid products and equipment. The return of income was filed on

28.11.2016 declaring tot