IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2014-15 Indraprastha Logistics Vs. Assistant Commissioner of Private Limited Income Tax 80/2, Ground Floor, Circle- 10(1)

Govindpuri, Alaknanda, Delhi- 110002 Delhi- 110019 PAN: AABC18635D (Appellant) (Respondent)

Assessee by Shri Suresh Kumar Gupta, CA Department by Ms. Ankush Kalra, Sr. DR Date of hearing 20.05.2026 Date of pronouncement 20.05.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Mumbai’s order dated 26.09.2025 passed in DIN and order no. ITBA/APL/S/250/2025-26/1081239666(1), involving proceedings under section 154 r.w.s. 143(3) of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused.

2. It transpires during the course of hearing that the learned CIT(A)’s lower appellate discussion has declined the assessee’s appeal on maintainability aspect in limine thereby concluding that such a course of action is not available in section