IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.5946/DEL/2025 (Assessment Year : 2018-19)

Beyond Evolution Tech Solution Private Limited, vs. DCIT, Circle 4(2), 5^th Floor, Plot No.18, Sector 32, New Delhi.

Institutional Area, Gurgaon – 122 001 (Haryana).

(PAN : AACCN2144B)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Ashok, CA REVENUE BY : Shri Manish Gupta, Sr. DR Date of Hearing : 09.03.2026 Date of Order : 20.05.2026 O R D E R PER S. RIFAUR RAHMAN, AM :

1. This appeal is filed by the assessee against the order of the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)] dated 18.08.2025 for the Assessment Year 2018-19.

2. Brief facts of the case are, assessee filed its original return of income declaring total loss of Rs.1,46,02,003/- on 15.10.2018. Subsequently, the return was revised on 01.03.2019 at a total loss of Rs.1,46,02,003/-. The case was selected for scrutiny through CASS under limited scrutiny in order to verify the share premium. Accordingly, notices under section 143(2) and 142(1) of the Incom