NEW MANGALORE PORT ROAD COMPANY LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI
In the result, the assessee’s appeal is allowed for statistical purposes
ITA 1053/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Nov 2025AY 2015-16
Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No.1053/Del/2025, A.Y. 2015-16 New Mangalore Port Road Deputy Commissioner Of Company Limited, Income Tax, Circle-16(1), D-21, Corporate Park, Vs. C. R. Building, I P Estate, Sector-21, Dwarka, New Delhi New Delhi Pan: Aabcn9106E (Appellant) (Respondent) Appellant By Ms. Khushboo Singhal, Ca Respondent By Ms. Amisha S. Gupt, Cit(Dr) Date Of Hearing 21/08/2025 Date Of Pronouncement 17/11/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal For Assessment Year (‘Ay’) 2015-16 Filed By The Assessee Is Directed Against The Order Dated 15.09.2022 Of The Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].
Section 271(1)(c)Section 32Section 36(1)(iii)
condone the delay in the interest of justice.
4. The relevant facts giving rise to this appeal are that the assessee, engaged in business to develop, establish, construct and maintain a project relating to the construction, operation and maintenance of the New Mangalore
Port Road connectivity project under the Build-Operate-Transfer (‘BOT’), filed its Income Tax Return
