IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Tangent Infocom Private Ltd., Vs Income Tax Officer, Block B 243, 2^nd Floor, NFAC, Pacific Business Park, Link Road, Delhi.

Sahibabad Ind. Area, Ghaziabad, Uttar Pradesh.

PAN: AADCT6940L (Appellant) (Respondent)

Assessee by : Ms Chinu Bhasin, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 10.03.2026 Date of Pronouncement : 25.03.2026

ORDER

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 06.08.2025 of the ld. Commissioner of Income-tax (Appeals), NFAC, Dehi [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 26.05.2023 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s.

144 r.w.s. 144B of the Act for Assessment Year 2013-14.

2. The assessee has filed an additional ground of appeal challenging the impugned notice under Section 148 dated 25.07.2022 as barred by limitatio