IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. Naveen Chandra, Accountant Member ITA No. 1200/Del/2019 : Asstt. Year: 2014-15 BSM Developers Pvt. Ltd., Vs ACIT, B-32, Lajpat Nagar-2, Circle-5(1), New Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT)

PAN No. AACCB3689F Assessee by : Sh. Arun Kishore, CA &

Sh. Suraj Suman, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 26.02.2026 Date of Pronouncement: 24.03.2026

ORDER

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)-33, New Delhi’s order dated 12.09.2018 in case No. 354/2017-18, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2. Heard both the parties at length. Case file perused.

3. It transpires during the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ respective findings disallowing it’s various expenditure items aggregating to Rs.22,41,977/- in assessment order dated 23.12.2016 and upheld in the CIT(A)’s lower appellate discussion reading as under:

“7. Decision

7.1 In the Assessment Order,