IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA No.8750/DEL/2025 [Assessment Year: 2018-19]

Metlife Global Operations Deputy Commissioner of Income Support Centre Private Limited. Tax, Circle-16(1), Paharpur Business Centre, Vs C.R. Building, I.P. Estate, 21 Nehru Place, New Delhi-110002 New Delhi-1100019 PAN-AAFCM5000N Appellant Respondent Appellant/Assessee by Shri Rajan Vohra, Adv. &

Shri Lekh Mehta, CA Respondent/Revenue by Shri Shrikant Namdeo, CIT-DR Date of Hearing 03.03.2026 Date of Pronouncement 09.03.2026

ORDER

PER AMITABH SHUKLA, AM, This appeal by the assessee is directed against the order of the National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi [hereinafter referred to as ‘ld. CIT(A)] dated 31.10.2025 arising out of assessment order dated 13.04.2021 passed under section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2. The assessee has raised following grounds of appeal:-

Ground of Appeal No. 1: General:

1. has erred in upholding the actions of the lea