SSJ SEATING SYSTEMS PVT. LTD.,WORLI vs. ASSESSMENT UNIT, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH,
NEW DELHI

BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER

ITA No. 5659/DEL/2025 [A.Y 2018-19]
PAN: AAMCS 3833 J

(Appellant)

(Respondent)

Assessee By : None

Department By : Shri Vikram Singh Shrama, Sr. DR

Date of Hearing
: 03.10.2025
Date of Pronouncement : 03.10.2025

PER NAVEEN CHANDRA, AM :-

This appeal by the assessee is directed against the order of the ld.
NFAC dated 14.07.2025 pertaining to A.Y 2018-19. 2. None appeared for and on behalf of the assessee. We decided to proceed ahead with the assistance of the ld. DR. Therefore, the ld. DR was heard at length and the case records carefully perused.
3. At the very outset, the ld. counsel for the assessee submitted an application dated 23.09.2025 which reads as under:

2
[A.Y 2018-19]
SSJ Seating System

“1.1 In the present case, the Assessment Unit, Income-tax
Department, Delhi completed the assessment vide order dated
19.01.2024 under section 147 r.w.s 144 read with section 144B of the Income-tax Act, 1961 (hereinafter referred to as "the Act") after making certain additions.
1.2 Aggrieved the Appellant preferred an appeal before the Commissioner of Income-tax Appeals (hereinafter referred to as "the CIT(A)"). The CIT(A) vide order dated 14.07.2025 under section 250 of the Act dismissed the appeal of the Appellant.
1.3 The Appellant has filed the present appeal before the Hon'ble
Income-tax Appellate Tribunal, Delhi (hereinafter referred to "Delhi Tribunal") challenging the order of the CIT(A).
1.4 Subsequently, the Appellant received a defect notice dated
15.09.2025 from the