IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER And SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.6092/Del/2024 Assessment Year: 2017-18 Glen Appliances Private Vs ACIT, Central Circle-1, Limited, I-34, DLF Industrial New CGO Complex, Area, Phase-I, Amarnagar, Faridabad, Haryana-121001 S.O. Faridabad, Haryana-121003 (APPELLANT) (RESPONDENT)

PAN No.AACCA4437G Assessee by Shri Gaurav Jain, Adv.

Shri Tarun Chanana, Adv.

Revenue by Shri Bhopal Singh, Sr. DR Date of Hearing 10.03.2026 Date of Pronouncement 03.06.2026

ORDER

PER NAVEEN CHANDRA [A. M]:

The above captioned appeal is preferred by the assessee against the order dated 18.11.2024, passed by ld. Comm. Of Income Tax (Appeals)-3, Gurgaon, (hereinafter referred to as ‘ld. CIT(A)), passed u/s 154 r.w.s. 250(6) of the Income Tax Act, 1961 (hereinafter ‘the Act’) pertaining to Assessment Year 2017-18.

2. The assessee has raised following grounds of appeal:-

“1. That the order passed by the Ld. Commissioner of Income Tax (Appeals)-3, Gurgaon (hereinafter referred to as "the CIT(A)") dated 30.10.2024 and later on passed under Section 154 rw.s. 250(6) of the Income Tax Act 1961, (herei