ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-25(1), NEW DELHI, NEW DELHI vs. VAYAM TECHNOLOGIES LIMITED, NEW DELHI
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Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI
PER M. BALAGANESH, A. M.:
The appeal in ITA No.5281/Del/2024 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 23.09.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.03.2014 by the Assessing Officer, ACIT, Circle-25(1), New Delhi (hereinafter referred to as ‘ld. AO’).
The revenue has raised the following grounds of appeal before us:-
“1. Whether, on the facts and circumstances of the case and in law the Ld. CIT(A) has erred in deleting the addition of Rs. 9,33,75,712/ on account of disallowance u/s 801B of the IT Act.
Whether, on the facts and circumstances of the case a
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