IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)

AND SHRI RENU JAUHRI (ACCOUNTANT MEMBER)

I.T.A. No. 6722/Mum/2024 Assessment Year: 2021-22 Roechling Industrial Vs. The Deputy India Private Limited Commissioner of Plot No.8, Phase III GIDC, Income Tax, Circle Savli Alindra, Vadodara, 3(1)(1)

Gujarat-391775 Circle 3(1)(1), Aaykar PAN: AABCR7780E Bhavan, Mumbai-400020 (Appellant) (Respondent)

Appellant by Shri Ajit Jain & Ms. Rujuta Sanghavi Respondent by Shri Asif Karmali, SR. D.R.

Date of Hearing 17.02.2025 Date of Pronouncement 17.03.2025 ORDER Per: Smt. Beena Pillai, J.M.:

The Present appeal filed by the assessee is against the order dated 25/10/2024 passed by the Income Tax department Assessment unit, under section 143(3) r.w.s. 144C r.w.s 144B of the Act, on following grounds of appeal:

“ On the facts, and in the circumstances of the case, and in law, the

Appellant craves to prefer an appeal against the order dated 25

October 2024 passed by the Assessment Unit, National Faceless Assessment Centre, Income Tax Department (hereinafter referred to as the 'learned AO") under Section 143(3) r.w.s. 144C(13) read with Section 144B of the Income-