IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, E: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2023-24]

Ahluwalia Contracts India Ltd., ACIT, A-177, Phase-1, Tehkhand Okhla Central Circle 31, Industrial Estate, Vs Jhandewalan Extn., New Delhi-110020. New Delhi-110055.

PAN- AABCA4304K Assessee Revenue Assessee by Shri K. Sampath, Adv.

Revenue by Shri Ravi Kant Choudhary, Sr. DR Date of Hearing 18.03.2026 Date of Pronouncement 30.03.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the Revenue is directed against the order dated 29.09.2025 of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi-110055 [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Assessment Order dated 04.03.2025 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by the Assessing Officer, ACIT, Central Circle-31, New Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2023-24.

2. The assessee has raised the following grounds of appeal:

“ 1. On the facts and in the circumstances of the case and in law the Ld.

NFAC/CIT(A) erred in -

a. dete