आयकर अपीलीय अधिकरण ए न्यायपीठ पुणे में ।

“ ”

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं / ITA No.979/PUN/2024 .

धििाारण वर्ा / Assessment Year : 2018-19 Assistant Commissioner Mahalaxmi Infra Projects Pvt. Ltd., of Income Tax, Kolhapur S-1(B), Malati Towers 223/3 E-Ward, Vs. Tarabai Park NA Kolhapur-416003 PAN : AADCM2170P अपीलार्थी Appellant प्रत्यर्थी / Respondent /

Assessee by : Shri Nikhil S. Pathak Department by : Shri Ramnath P. Murkunde Date of hearing : 28-10-2024 Date of 15-01-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

The appeal filed by the Revenue is directed against the order dated

13.03.2024 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] pertaining to Assessment Year (“AY”) 2018-19.

2. Briefly stated, the facts of the case are that the assessee is a company engaged in the business of infrastructure construction i.e. construction of dams, roads, power house, Tunnels, electrical transmission lines subsection, switch yards, power generator and distribution and allied work bridges and lift irrigation projects etc. It e-filed its return of in