FORM NO.

35 [See rule 45]

Appeal to the Joint Commissioner (Appeals) or the Commissioner of
Income-tax (Appeals)
Acknowledgement Number -941759120220425

Personal Information :

Name of Entity IMPERIA

STRUCTURES
LIMITED

PAN AACCI2321R

TAN -

Address A-25, MOHAN

COOPERATIVE
INDLTughlakabad,
Badarpur S.O (South
Delhi), SOUTH EAST
DELHI, Delhi, INDIA,
110044

Mobile No. 9958990740

STD code

Landline No.

Email Address accounts@imperiast

[Link]

Whether notices/communication may be sent on email? Yes

Order against which Appeal is filed :

1. Assessment year in connection with which the appeal is preferred/

Enter financial year in case appeal is filed against an order where
assessment year is not relevant

Year Type Assessment Year

Assessment Year/Financial Year 2024-25

From (A.Y) -

To (A.Y) -

Date of search -

2. Details of the order appealed against

 a Section and sub-section of the Income-tax Act,1961 143(3)
.

b Date of Order 11-Apr-2025

.

c Date of service of Order/Notice of Demand 11-Apr-2025

.

3. Income-tax Authority passing the order appealed against Deputy Commissioner of Income
Tax, Central Circle-5, Delhi

Pending Appeal :

4. Whether an appeal in relation to any other assessment year/financial No

year is pending in the case of the appellant with any Joint
Commissioner (Appeals) or Commissioner (Appeals)

Sl. No. Income-tax Joint Appeal Date of filing Assessment Section and Date of
Authority Commissione Number of appeal year/ Sub-section Such Order
passing the r (Appeals) financial of the
order or year in Income-tax
appealed Commissione connection Act, 1961,
against r (Appeals), with which under which
with whom the appeal the order
the appeal is has been appealed
pending preferred against has
been passed

No
Records
Added

Appeal Details :

5. Section and sub-section of the Income-tax Act,1961 under which the 246A
appeal is preferred

6. If appeal relates to any assessment Yes

( Amount of Income Assessed (in Rs.) ₹ 5,46,31,176

a
)

( Total Addition to Income (in Rs.) ₹ 2,71,93,716

b
)

( In case of Loss, total disallowance of Loss in assessment (in Rs.) ₹0

c
)

( Amount of Addition/Disallowance of Loss disputed in Appeal (in ₹ 2,71,93,716

d Rs.)
 )

( Amount of Disputed Demand (in Rs.) - Enter Nil in case of Loss ₹ 2,31,13,089
e
)

7. If appeal relates to penalty: No

( Amount of penalty as per Order (in Rs.) -

a
)

( Amount of penalty disputed in Appeal (in Rs.) -

b
)

Details of Taxes paid :

8. Where a return has been filed by the appellant for the assessment Yes
year in connection with which the appeal is filed, whether tax due on
income returned has been paid in full

8.1 If reply to 8 is Yes, then enter details of return and taxes paid
.

( Acknowledgement number 664660611291024

a
)

( Date of filing 29-Oct-2024

b
)

( Total tax paid ₹ 1,15,00,872

c
)

9. Where no return has been filed by the appellant for the assessment No
year, whether an amount equal to the amount of advance tax as per
section 249(4)(b) of the Income-tax Act, 1961 has been paid

9.1 If reply to 9 is Yes, then enter details

.

Sl. No. BSR Code Date of payment Challan Serial Amount

Number

No Records
Added

Total -

10. If the appeal relates to any tax deductible under section 195 of the Not Applicable
 Income-tax Act, 1961 and borne by the deductor, details of tax
deposited under section 195(1)

Sl. No. BSR Code Date of payment Challan Serial Amount

Number

No Records
Added

Total -

Statement of facts, Grounds of Appeal and additional evidence :

11. Statement of Facts

Facts of the case in brief (not exceeding 1000 words) As per grounds of appeal

List of documentary evidence relied upon

Sl. No. Document Name Description Documentary Evidence

1 Documents available with Documents available with -

Income Tax Department Income Tax Department

12. Whether any documentary evidence other than the evidence No

produced during the course of proceedings before the Income-tax
Authority has been filed in terms of Rule 46A

12. If reply to 12 is Yes, furnish the list of such documentary evidence

1.

Sl. No. Document Name Description Documentary Evidence

No Records Added

13. Grounds of Appeal (each ground not exceeding 100 words)

Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal

Act

1 40(a)(ia) The Ld. AO, while passing The Ld. AO, while passing
the assessment order, has the assessment order, has
erred in considering erred in considering
income of the appellant income of the appellant
company at Rs. company at Rs.
2,85,17,460/- as against 2,85,17,460/- as against
returned income of Rs. returned income of Rs.
Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

2,74,37,460/-, thereby 2,74,37,460/-, thereby

assessing excess income assessing excess income
to the extent of Rs. to the extent of Rs.
10,80,000/-. 10,80,000/- by making
double disallowance of
Rs. 10,80,000/- u/s 40(a)
(ia) of the Income Tax Act,
1961.

2 69C The Ld. AO has erred in The Ld. AO has erred in

making an addition of Rs. making an addition of Rs.
1,12,15,147/- to the 1,12,15,147/- to the
income of the appellant income of the appellant
company u/s 69C of the company u/s 69C of the
Income Tax Act, 1961 on Income Tax Act, 1961 on
the grounds that the the grounds that the
appellant company has appellant company has
incurred unexplained cash incurred unexplained cash
expenditure of Rs. expenditure of Rs.
1,12,15,147/-. 1,12,15,147/-. The Ld. AO
has made the addition on
the basis of an excel
worksheet wherein the Ld.
AO has presumed that the
differential amount of
total payment done and
amount paid by cheque
represents amount paid
through cash which is
against the actual facts of
the case. The addition has
been made by the Ld. AO
in the absence of any
legally admissible
material or evidence.

3 69C The Ld. AO has erred in The Ld. AO has erred in

making an addition of Rs. making an addition of Rs.
1,12,15,147/- to the 1,12,15,147/- to the
income of the appellant income of the appellant
company u/s 69C of the company u/s 69C of the
Income Tax Act, 1961 Income Tax Act, 1961
without considering the without considering the
letter filed by the letter filed by the
appellant company in appellant company in
response to the show response to the show
cause notice. cause notice wherein it
was clearly stated that the
excel sheet relied upon
represents mere rough
calculations for projected
cost of work to be done
and no such cash
payment as alleged has
been made by the
appellant company.
Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

4 69C The Ld. AO has erred in The Ld. AO has erred in

making an addition of Rs. making an addition of Rs.
1,48,98,569/- as 1,48,98,569/- as
unexplained expenditure unexplained expenditure
u/s 69C of the Income u/s 69C of the Income
Tax Act, 1961 on the Tax Act, 1961 on the
grounds that the appellant grounds that the appellant
company has incurred company has incurred
unexplained cash unexplained cash
expenditure of Rs. expenditure of Rs.
1,48,98,569/- paid to M/s. 1,48,98,569/- paid to M/s.
Modern Civil Construction Modern Civil Construction
LLP. LLP. The Ld. AO has failed
to consider the
explanation provided by
the appellant company
during the course of
assessment proceedings
wherein it was mentioned
that the excel sheet
represents rough
calculations for projected
cost of the work to be
done and the proposed
payment schedule and the
transactions as
mentioned in the excel
sheet were never entered
into and no such alleged
cash was paid by the
appellant company. The
Ld. AO has erred in
making an addition in the
absence of any legally
admissible material or
evidence.

5 234B The Ld. AO has erred in The Ld. AO has erred in

charging interest u/s charging interest u/s
234B of the Income Tax 234B of the Income Tax
Act, 1961 amounting to Act, 1961 amounting to
Rs. 19,73,972/-. Rs. 19,73,972/-.

6 69C The appellant craves, The appellant craves,

leaves to add, alter or leaves to add, alter or
amend another ground of amend another ground of
appeal at the time of appeal at the time of
hearing of appeal. hearing of appeal.

Appeal filing details :

14. Whether there is delay in filing appeal No

15. If reply to 14 is Yes, enter the grounds for condonation of delay (not
exceeding 500 words)
 16. Details of Appeal Fees Paid

Sl. No. BSR Code Date of payment Challan Serial Amount

Number

1 6390009 22-Apr-2025 05466 1000

17. Address to which notices may be sent to the appellant A-25, MOHAN COOPERATIVE
INDL, Tughlakabad, Badarpur S.O
(South Delhi), SOUTH EAST
DELHI, Delhi, India - 110044

I, BRAJINDER SINGH BATRA the appellant, do hereby declare that what is stated above is true to the best of
my information and belief. It is also certified that no additional evidence other than the evidence stated in row
12.1 above has been filed.

IP Address: [Link]

Date: 22-Apr-2025

Place: New Delhi

Acknowledgement Number - 941759120220425