IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, E: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 7990/Del/2025 [Assessment Year: 2017-18]

M/s Continental Engines Pvt. Ltd., The Deputy Commissioner of A-21, 9, Prithviraj Road, Income Tax, New Delhi-110003. Vs Central Circle-26, Delhi PAN- AABCC9896N Assessee Revenue ITA No.- 8875/Del/2025 [Assessment Year: 2017-18]

The Deputy Commissioner of M/s Continental Engines Pvt. Ltd., Income Tax, A-21, 9, Prithviraj Road, Room No. 323, third Floor, Income Vs New Delhi-110003 Tax Office, ARA Centre, Jhandewalan Extn. New Delhi-110055.

PAN- AABCC9896N Revenue Assessee Shri Suresh Chawla, CA &

Assessee by Ms. Shweta Goel, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 26.05.2026 Date of Pronouncement 03.06.2026 ORDER Per Renu Jauhri, Accountant Member:

These cross appeals filed by the Revenue (ITA No.- 8875/Del/2025) and the assessee (ITA No.- 7990/Del/2025) are directed against the order dated 10.09.2025 of the ld. Commissioner of Income Tax (Appeals)- 29, New Delhi-110055, [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 30.12.2019 passed un