CERAGON NETWORKS INDIA PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-4(2), DELHI

ITA 5659/DEL/2024Status: DisposedITAT Delhi08 July 2026AY 2021-225 pages

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Income Tax Appellate Tribunal, DELHI BENCH ‘I’: NEW DELHI

For Appellant: Shri Neeraj Jain, Advocate, Shri Ramit Katyal, AR, Shri Dhruv Seth, Advocate
For Respondent: Ms. Shaveta Nakra Datta, CIT DR
Hearing: 14.05.2026Pronounced: 08.07.2026

PER S.RIFAUR RAHMAN,AM:

1.

The appeal preferred by the assessee is directed against the assessment order dated 24.10.2024 passed by the Income Tax Department, Assessment Unit under section 143(3) read with section 144C(13)/144B of the Income-tax Act, 1961 (for short ‘the Act”) for AY 2021-22 pursuant to the directions of the Dispute Resolution Panel u/s 144C(5) of the Act.

2

2.

At the time of hearing, ld. AR of the assessee specifically pressed Ground No.1.4 which is the legal issue. The assessee has raised this ground for the reason that the Assessing Officer has passed final assessment order without giving effect to the directions of ld. DRP

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