IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2018-19

Assessee by Sh. Navin Gargh, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 16.10.2025 Date of pronouncement 26.11.2025

ORDER

PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER:

This appeal was preferred by assessee against the impugned order dated 17.08.2022 passed in Appeal No. CIT (A), Gwalior/10212/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2018-19, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal against the assessment order dt. 16.10.2019. Assessee’s second appeal was also dismissed by this Tribunal vide common order dated 23.02.2024. However, this Tribunal, vide order dated

27.08.2025, passed u/s 254(2) of the Act on assessee’s miscellaneous application, partially recalled its earlier or