आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली

श्री विकास अिस्थी, न्याविक सदस्य एिं

श्री एम. बालगणेश, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं.

1978/धिल्ली/2025(

नि.व . 2022-23)

ITA No.1978/DEL/2025 (A.Y.2022-23)

Computer Modelling Group Ltd., 3710 33 Street NW, Calgary, Canada 999999 ...... Appellant अपीलार्थी/

PAN AADCC-9658-E Vs.

बिाम Assistant Commissioner of Income Tax, Circle International Taxation 1(2)(1), Civic Centre, Minto Road, Ajmeri Gate, New Delhi 110002 ..... Respondent प्रनिवादी/

अपीलार्थी द्वारा/ Appellant by : Shri S K Aggarwal, Advocate प्रधिवािीद्वारा

/

Respondent by : Ms. Ek ta Jain, CIT-DR Date of hearing : 02/12/2025 सुिवाई की निथर्थ/

Date of pronouncement: 27/02/2026 घोषणा की निथर्थ/

ORDER आदेश/

PER VIKAS AWASTHY, JM:

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

29.01.2025 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 2022-23.

2. The assessee in appeal has assailed the assessment order raising following grounds of appeal:-

“1. That, on the facts and i