"MA No.108/Del/2025 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M.A.No.-108/Del/2025 [In ITA No.6420/Del/2018] [Assessment Year : 2013-14] M/s. Titan Projects Pvt.Ltd., 296, Forest Lane, Neb Sarai, Sainik Farms, New Delhi-110068. PAN-AADCT7916L vs ITO Ward-25(3) Delhi APPELLANT RESPONDENT Appellant by Shri Tapan Ram Misra, Adv. & Shri Anmol Singh, Adv. Respondent by Shri Vikram Singh Sharma, Sr.DR Date of Hearing 22.08.2025 Date of Pronouncement 18.11.2025 ORDER PER MANISH AGARWAL, AM : The present Miscellaneous Application (“M.A”) is filed by the assessee against the order passed by the Co-ordinate Bench of ITAT in ITA No.6420/Del/2018 dated 27.02.2025 for the Assessment Year 2013-14. 2. In the captioned M.A., the assessee stated that Co-ordinate Bench has set aside the issue to the file of AO by observing that assessee had filed the details at the feg end of the assessment Printed from counselvise.com MA No.108/Del/2025 Page | 2 proceedings and Ld.CIT(A) has also not provided sufficient opportunity to AO to examine the details filed by the assessee. As per the assessee, only copies of the assessment orders of lenders and detailed bank statement of Planet Earth Limited was filed before Ld.CIT(A) and all the documents were filed before the AO therefore, it is requested that the order of Ld. CIT(A) be confirmed instead of sending back the assessment to the AO. 3. On the other hand, Ld. Sr. DR for the Revenue vehemently objected to the application filed by the assessee and submits that Co- ordinate Bench has taken the judicious view looking to the facts of the case and therefore, M.A. filed by the assessee be rejected. 4. Heard the contentions of both parties and perused the material available on record. Before us, the assessee has objected the observations made by the Co-ordinate Bench in page 5 of the order wherein Co-ordinate Bench has observed that the assessee has filed all the details at the very fag end of the proceedings i.e. on 21.03.2016 and the assessment was got time barred on 31.03.2016. Thus, AO was not having sufficient time left to examine all the details filed by the assessee to justify the identity and creditworthiness of the creditors. We find that these observations were made after considering the facts and circumstances of the case and there is no error or mistake apparent on record in them. Moreover, the issue has been sent to the file of AO for verification of details filed by the Printed from counselvise.com MA No.108/Del/2025 Page | 3 assessee. Therefore, we find no error in the order of Co-ordinate Bench thus, M.A. filed by the assessee is hereby, dismissed. 5. In the result, M.A. filed by the assessee is dismissed. Order pronounced in the open Court on 18.11.2025. Sd/- Sd/- (ANUBHAV SHARMA) JUDICIAL MEMBER Date:- 18.11.2025 *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 6. Guard File ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "