IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.2367/Del/2019 Assessment Year : 2013-14 M/s Ericsson India Global Vs. Additional Commissioner of Services Private Limited, Income Tax, 18/17, WEA, Pusa Lane, Special Range-3, 4th Floor, Dakha House, Delhi.

Karol Bagh, Delhi – 110 005.

PAN : AACCE4175D.

(Appellant) (Respondent)

Appellant by : Shri Paras S. Savla, Advocate (through VC)

Respondent by : Shri M.S. Nethrapal, CIT-DR.

Date of hearing : 15.12.2025 Date of pronouncement : 12.03.2026

ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the assessment order dated 24^th January, 2017 passed under Section 143(13) read with Section 144C(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), for the assessment year 2013-14.

2. This appeal is in second round before the Tribunal. This appeal was originally decided by the Tribunal vide Order dated 10^th July, 2024. Thereafter, the assessee filed Miscellaneous Application i.e., M.A. No.25/Del/2025 under Section 254(2) of the Act stating that the additional grounds of appeal raised by the assessee