DCIT, DELHI vs. PERSONIV CONTACT CENTERS INDIA PRIVATE LIMITED, DELHI

02.2024 and arises out of the order dated 25.11.2019 passed under Section 143(3) of the Income Tax Act, 1961 (“The Act for short”). 2. The appeal is time barred by 45 days. Ld. Sr. D.R has made the request to condone the delay. Ground is sufficient and delay is condoned. 3. The brief facts of the case are that the assessee, engaged in the business of information technology enabled services (ITES), filed its return of income declaring an income of Rs 1,83,60,940/- for the A.Y. 2017-18. The case was selected for scrutiny and notices u/s 143(2) and 142(1) of the Act were issued. The assessing officer has completed the assessment and make the following additions as under: Addition u/s 40(a) (i) of the Act Rs 1,57,69,369/- Disallowance on account of excess depreciation claimed Rs 18,503/- 4. Aggrieved the order of the Assessing Officer the assessee has preferred the appeal before the Ld. NFAC who vide order dated 21-02-2024 allowed the appeal, against which the revenue is in appeal before the tribunal. 5. We have heard both the parties and perused the records. 6. The Ld. Counsel for the assessee submitted that his case is fully covered from the assessee own case. Reliance has been placed the 3