IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2015-16 M/s. Kanha Softech Pvt. Vs. ACIT, Ltd., Central Circle-I, Plot No.1, Block-E, Sector- Noida

52, Noida, Gautam Buddha Nagar, Noida, Uttar Pradesh PAN: AACCK5789P (Appellant) (Respondent)

Assessee by Sh. Ved Jain, Adv.

Sh. Ayush Garga, Adv. Ms. Kanishka 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 This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Delhi’s order dated 18.10.2024 passed in case no. CIT(A), Kanpur-4/10273/2014-15, involving proceedings under section

147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2. For the reasons stated in the assessee’s condonation averments, delay of 252 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji &

Others (1987) 167 ITR 471 (SC).

3. It transpires duri