CLOUD 9 PROJECTS PRIVATE LIMITED,MEERUT vs. DCIT, CIRCLE 4(2), DELHI
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Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH
PER M. BALAGANESH, A. M.:
The appeals in ITA No.2661 & 2662 /Del/2026 for AYs 2014-15 and 2015- 16 respectively arise out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 19.01.2026 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 18.05.2023 and 24.05.2023 in respect of quantum proceedings and appeal in ITA No. 2663/Del/2026 for AY 2015-16 arises out of order of the ld CIT(A) dated 19.01.2026 in the penalty proceedings dated 27.02.2024 passed u/s 271(1)(c) by the Assessing Officer, Del- C(32)(2) (hereinafter referre
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