IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL HEARING)

BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER Assessment Year: 2018-19 Gravita Metal Inc., Vs. DCIT-Circle 1, Kalani & Co., Chartered Jammu B R A [ P u o c A ( c i a A l o d N d p u , i : n n J p A g a t e a i , A l p n l G a u M ts n a r , , n F t 5 ) R d M t h h a i j F 1 n a l s 2 a o t g 6 h o a 4 a r r G , n M t - ] u 3 r i 0 n l 2 e , s 0 T t 1 o o 5 n n e k (Respondent)

Appellant by : Sh. P.C. Parwal & Sh. Yogesh Parwal, CAs.

Respondent by : Sh. Farhat Khan, CIT- D. R.

Date of Hearing : 04.02.2026 Date of Pronouncement : 07.04.2026

ORDER

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi dated 29.05.2025 passed u/s 250 of the Income Tax Act, 1961 (henceforth the Act) which has emanated from the order of the NFAC, Delhi dated 31.05.2021 passed u/s 143(3) of the Act, 1961.

2. Grounds of appeal taken by the assessee in Form No. 36 are as follows:

“1. Based on facts and circumstances of the case and in law, the Ld. CIT(A) has erred in confirming the addition made by the Ld. AO in treating Central Excise