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. 760/DEL/2025 Assessment Year: 2018-19 Lister Moessner India Pvt. Ltd., Vs Income Tax Officer, 6/2 Bachan House, Circle-13(1), Delhi Tilak Nagar, Delhi-110018 PAN: AABCL 0639 G APPELLANT RESPONDENT Assessee represented by Shri Pranav Yadav, Adv.

Shri Vibhu Gupta, Adv.

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

Date of hearing 21.11.2025 Date of pronouncement 23.12.2025

O R D E R

PER Ms. MADHUMITA ROY, JM:

The instant appeal, filed by the assessee, is directed against the Assessment Order dated 20.12.2024 [DIN: ITBA/AST/S/147/2024-25/1071426224(1)], passed by the Assessment Unit, Income Tax Department, under Section 147 r.w.s. 144C(3) read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), pursuant to the directions of the Dispute Resolution Panel (“DRP”) under Section 144C(5) of the Act for the Assessment Year 2018-19.

2. Grounds of appeal raised by the assessee are as under:

“1) The order passed by the Learned Assessment Unit under section 144C/147 read with section 144B of the Act on dire