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.2007 & 2008/Del/2022 Assessment Year 2014-15 & 2017-18 Red Fort Shahjahan Properties Vs. ACIT Ltd, N-266, Greater Kailash, Circle – 19(1)

Part-I, New Delhi-110048 New Delhi PAN No.AADCR6247E Appellant Respondent Appellant Sh. Gaurav Jain, Advocate Sh. Tarun Chanana, Advocate Respondent Ms. Shaveta Nakra Datta, CIT DR Date of Hearing 24.02.2026 Date of Pronouncement 17.04.2026

ORDER

PER C.N. PRASAD, JM, These appeals are filed by the assessee against the final assessment order dated 27.06.2022 passed u/s.143(3) r.w.s.144C(13) of the Act pursuant to the directions of the DRP dated 19.04.2022 passed u/s.144C(5) of the Act, for the A.Y.2014-15 and 2017-18 respectively.

2. The assessee in both these appeals filed the following additional grounds of appeal and for the A.Y.2014-15 the additional grounds are as under :-

1. That on the facts and in the circumstances of the case and in law, the directions issued by the Dispute Resolution Panel (DRP) and the final assessment order passed pursuant thereto are illegal, without jurisdiction, bad in