IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Metrik InfraProjects Pvt. Ltd., Rep by: M/s. Maniveera The Income Tax Structure Pvt. Ltd., Officer, No. 2, 11^th Floor, “Solus”, Ward – 4(1)(4), 1^st Cross, J C Road, Bangalore.

Vs.

Bangalore – 560 027. PAN: AAGCM8605C APPELLANT RESPONDENT Assessee by : Shri Ravishankar, Advocate Revenue by : Shri Subramanian .S, JCIT-DR Date of Hearing : 03-12-2025 Date of Pronouncement : 02-03-2026

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the Ld.Addl/JCIT(A)-1, Delhi dated 26/11/2024 in respect of the A.Y. 2017-18 and raised the following grounds:

“1. The order passed by the authorities below insofar as it is against the Appellant, is opposed to law, weight of evidence, natural justice and probabilities on the facts and circumstances of the Appellant's case.

2. The Appellant denies itself liable to be assessed at Rs.3,75,13,702/- as against the returned income of Rs.2,97,19,347/- for the assessment year 2017-18, on the facts and circumstances of the case.

3.