IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ : NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year : 2017-18 Dwelling Appliances Private v. Income Tax Officer, Limited, Ward-1(3), (Previously known as Adneet Delhi.

Trade Links Private Limited), C-54, Shiv Gali, Kotla Mubarikpur, Delhi – 110 003.

PAN : AAGCA7676P.

(Appellant) (Respondent)

Appellant by : Shri Avijit Dey, Advocate (through Video Conferencing).

Respondent by : Shri Manoj Kumar, Senior DR.

Date of hearing : 07.05.2026 Date of pronouncement : 07.05.2026

ORDER

This appeal in ITA No.2642/Del/2026 for assessment year 2017-18 has arisen from the appellate order dated 18.01.2024 passed by the learned Addl/JCIT(A)-12, Mumbai(DIN & Order No. ITBA/APL/S/250/2023-24/1059846305(1)) under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) , which appeal in turn has arisen from the assessment order dated 29.11.2019 passed by the learned Assessing office under Section 143(3) of the Act(Order No. ITBA/AST/S/143(3)/2019-

20/102317809(1)).

2. The appeal is filed belatedly by 725 days beyond the time prescribed u/s 253(3) of the 1961 Act. The assessee has duly filed an affidavit dated 12.03.