IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCONTANT MEMBER ITA No.5793/Del/2024 Assessment Year 2021-22 Graziano Transmission India Vs. ACIT (OSD)

Pvt. Ltd. (as a source of Delhi Fairfield Atlas Limited), 511, 5^th Floor, DLF Tower, B Jasola New Delhi -110025 PAN No.AAACG4258M Appellant Respondent Appellant Sh. Nikhil Tiwari, AR Respondent Dr. Vedanshu Tripathi, CIT DR Date of Hearing 17.02.2026 Date of Pronouncement 10.04.2026

ORDER

PER C.N. PRASAD, JM, This appeal is filed by the assessee against the final assessment order dated 30.10.2024 passed u/s.143(3) r.w.s. 144C(13) of the Act pursuant to the directions of the DRP dated

28.09.2024 u/s.144C (5) of the Act for the A.Y.2021-22.

2. In the grounds of appeal though the assessee had raised several grounds on legal issues and also grounds on merits, the ld. Counsel for the assessee while arguing the appeal mainly addressed the issue of validity of draft assessment order as well as final assessment order having been passed in the name of erstwhile entity which was no longer in existence and grounds of appeal of the assessee read as under :-

“3. Erred