IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 International Hospital Ltd. Vs. Income Tax Officer, (before amalgamation M/s. Ward-8(3), Escorts Heart and Super New Delhi Specialty Institute Ltd.), C/o- Escorts Heart Institute &

Research Centre, Okhla Road, Okhla, New Delhi PAN :AAACI9792A (Appellant) (Respondent)

Assessee by Sh. R.M. Mehta, Adv.

Department by Sh. Arvind Kuma Trivedi, Sr. DR Date of hearing 27.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA No. 5957 &

3390/Del/2019 for assessment year 2013-14 are directed against the Commissioner of Income Tax (Appeals)-34 [in short, the “CIT(A)”], New Delhi’s order dated both 15.04.2019 passed in case no. 209/16-17 and 204/16-17; respectively, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. Heard both the parties at length. Case file perused.

3. Learned counsel submits at the outset that the assessee does not wish to press it’s instant former appeal ITA No.

3390/Del/2019, as u