IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.4408/Del/2019 Assessment Years: 2013-14 M/s. Unitech reality Pvt. Vs. DCIT, Ltd., Circle-27(1), 6, Community Centre, Delhi Saket, New Delhi PAN: AAACR4290E (Appellant) (Respondent)

With ITA No.4409/Del/2019 Assessment Years: 2010-11 M/s. Unitech Residential Vs. DCIT, Resorts Ltd., Circle-27(1), Basement, 6, Community Delhi Centre, Saket, Delhi PAN: AAACG2305H (Appellant) (Respondent)

Assessee by Sh. D.C. Garg, CA Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 12.02.2026 Date of pronouncement 12.02.2026

ORDER

PER SATBEER SINGH GODARA, JM These twin assessees, namely, ‘M/s. Unitech Reality Pvt. Ltd.’

and ‘M/s. Unitech Residential Resorts Ltd.’ have filed their as many

2013-14 and 2010-11, against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], New Delhi’s separate orders dated 29.03.2019 and 26.03.2019 passed in case nos. 43/18-19/1071 and 10159/2018-19, involving proceedings under sections 143(3) and 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively