आयकर अपीलीय अिधकरण “ए” (cid:7008)यायपीठ पणु े म(cid:7286) ।

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court)

BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील स.ं / ITA No.404/PUN/2018 िनधार(cid:6981) ण वष(cid:6981) / Assessment Year : 2014-15 Gopal Jaybhagwan Agarwal, S.No.12, Laxmi Nagar, Yerwada, Pune- 411006.

PAN : AIBPA6955B .......अपीलाथ(cid:7278) Appellant /

बनाम / V/s.

ITO, Ward- 7(2), Pune. ……(cid:7079)(cid:7004)यथ(cid:7278) / Respondent Assessee by : Shri Hari Krishan Revenue by : Shri S. P. Walimbe सुनवाई क(cid:7409) तारीख / Date of Hearing : 06.09.2021 घोषणा क(cid:7409) तारीख / Date of Pronouncement : 06.09.2021 आदशे / ORDER PER INTURI RAMA RAO, AM:

This is an appeal filed by the assessee directed against the order of ld.

Commissioner of Income Tax (Appeals)- 8, Pune (‘CIT(A)’ for short) dated

28.12.2017 for the assessment year 2014-15.

2. The appellant raised the following grounds of appeal :-

“1. Appellant prays to delete the Addition made by Assessing Officer, Ward

7(2), Pune & Appeal Dismissed by CIT (Appeals) 8, Pune, of Rs.5998448/-.

2. Without Prejudice to Ground No-1 above Appellant Prays to restrict the additions to P