IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 6968/DEL/2025 (AY: 2018-19)

(Physical hearing)

Infinite Expeditions Pvt. Ltd. Income Tax Officer, Ward 2(1)(1), B.K. Complex, S-3, Opp. Krishna Vs Ghaziabad.

Kunj Colony, Tibra Road, Modinagar, Income Tax Building, CGO Ghaziabad, Uttar Pradesh-201204 Complex-1, Purani Hapur Chungi, [PAN: AAECI0872M] Ghaziabad, Uttar Pradesh-201002 Appellant / Assessee Respondent / Revenue Assessee by Shri Lakshay Gupta, CA Revenue by Shri Virendra Kumar Singh, Sr. DR Date of institution of appeal 31.10.2025 Date of hearing 01.12.2025 Date of pronouncement 23.12.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER;

1. This appeal by assessee is directed against the order of ld. CIT(A) dated

14.10.2025 for A.Y. 2018-19. The assessee has raised following grounds of appeal:

(1) That impugned assessment proceeding-initiated u/s 147 of the Income Tax Act, 1961 (hereinafter referred as the act) vide statutory notice dated 30.03.2022 issued u/s 148 of the act is non-est and void being said notice has been issued in gross contravention of e-Assessment of Income Escaping Assessment