IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.6219/Del/2025 (ASSESSMENT YEAR: 2014-15)

ITO Sparkle Buildwell Pvt.Ltd., Ward-24(1), 2nd Floor, Room D-82, Okhla Industrial No.238B, C.R. Building, Vs. Estate, Delhi-110020. New Delhi-110002. PAN:-AAMCS3112L (Appellant) (Respondent)

C.O.No.-20/Del/2026 [In ITA No.6219/Del/2025] (ASSESSMENT YEAR: 2014-15) Sparkle Buildwell Pvt.Ltd., ITO D-82, Okhla Industrial Ward-24(1), 2nd Floor, Room Estate, Delhi-110020. Vs. No.238B, C.R. Building, PAN:-AAMCS3112L New Delhi-110002.

(Appellant) (Respondent)

Department by Shri Ajay Kumar Arora, Sr. DR Assessee by Shri Varun Nagrath, Adv. &]

Ms. Ragini Handa, Adv.

Date of hearing 02.03.2026 Date of pronouncement 25.03.2026 O R D E R PER MANISH AGARWAL, AM:

This appeal is filed by the revenue against the order of Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi [“CIT(A)”, in short] in Appeal No. NFAC/2013- 14/10288840 dated 05.08.2025 u/s 250 of the Income Tax Act, 1961 for Assessment Year 2014-15 arising out of the order passed u/s 147 read with Section 144B of the A