IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12]

CRG Trading & Finvest vs ACIT/DCIT Pvt. Ltd., Moradabad Central Circle, Income Dharam Kanta, Kanth Tax Building, Civil Road, Moradabad, Lines, Moradabad, Uttar Pradesh 244001 Uttar Pradesh 244001.

PAN: AABCC7476J APPELLANT RESPONDENT Assessee by Shri Mayank Patwari &

Shri Akash Ojha, Advocates Revenue by Ms. Indubala Saini, Sr. DR Date of Hearing 22.01.2026 Date of Pronouncement 25.03.2026

ORDER

PER MANISH AGARWAL, AM :

The present appeal is filed by assessee against the order dated

26.05.2023 of Ld. Commissioner of Income Tax (A), Lucknow-3 [“Ld. CIT(A)”] in Appeal No. CIT(A) Lucknow-3/10509/2018-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 30.12.2018 passed u/s 147 r.w.s. 143(3) of the Act for Assessment Year 2011-12.

2. The assessee is a private limited company and e-filed its return of income declaring total income of INR 43,504/-. The case of the assessee was re-opened in terms of notice issued u/s 148 dated 30.03.2018. As per the reasons recorded, the AO on th