2025 (7) TMI 377

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....WAL, AM : The present appeal has been filed by the assessee against the order dated 19.12.2024 of Ld. Commissioner of Income Tax (A)-24, New Delhi ["Ld.CIT(A)"] in Appeal No.CIT(A), Delhi- 24/10856/2015-16 passed u/s 250 of the Income Tax Act, 1961 ["the Act"] arising from the assessment order dated 22.03.2024 passed u/s 143(3) r.w.s. 254 of the Act pertaining to assessment year 2016-17. 2. Grou....

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.... assessee preferred appeal against the draft assessment order before Ld. Dispute Resolution Panel ("DRP") vide its order dated 26.03.2021 reduced the adjustments proposed by TPO and accordingly, the final assessment order u/s 143(3)/144C(13) on 30.06.2021 wherein total income of the assessee was assessed at INR 5,69,49,97,880/-. 4. Against this order, the appeal was filed before the Tribunal wher....

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....t order dated 30.06.2021 and thus, observed that as per the existing provisions, the appeal lies before ITAT and not before Ld.CIT(A). 6. The said findings of Ld.CIT(A) are apparently taken on the basis of wrong appreciation of the facts where the assessee filed the appeal before Ld.CIT(A) against the order passed u/s 143(3) r.w.s 254 of the Act dated 22.03.2024 which fact though mentioned by Ld.....