IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Balaji Powertronics, Vs. DCIT, Circle-43(1), H-56, Udyog Nagar, New Delhi Main Rohtak Road, Delhi – 1100 41 PAN :AAGFB0501M (Appellant) (Respondent)

Assessee by S/Shri SS Nagar & Basant Maheshwari, CAs.

Department by Shri Chetan P.S. Rao, CIT DR Date of hearing 03.09.2025 Date of pronouncement 02.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER:

The appeal filed by the assessee is against order dated 02.03.2022 of Learned Assessing Officer/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred to as “Ld. AO") under Section 143(3) read with section 144C(13) read with section 144B of the Income Tax Act, 1961 (hereinafter referred as “the Act”) for assessment year 2017-18.

2. Learned Authorized Representative for the appellant/assessee submitted that the appeal was filed on 29.04.2022 along with challan dated 29.04.2022. Hard copy was submitted later on. So, there is no delay in filing the appeal. In view of above facts, the appeal is within limitation.

3. Brief facts of the case are that the assessee