IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Assessment year : 2015-16 Assessment year : 2015-16 Assessment year : 2015-16 Assessment year : 2015-16 Assessment year : 2015-16 Assessment year : 2015-16 Assessee by : Shri Sunil Kumar Agrawal Department by : Dr. Priyanka Patel, Sr. DR Date of hearing : 14-11-2025 Date of pronouncement : 01-01-2026

O R D E R

PER R.K. PANDA, VP:

This appeal filed by the Revenue is directed against the order dated

11.02.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2015-16.

2. Facts of the case, in brief, are that the assessee is a partnership firm and engaged in the business of rice milling and trading of paddy, rice, broken rice etc. It filed its return of income for the impugned assessment year i.e. assessment year 2015-16 on 29.09.2015 declaring total income of Rs.8,01,710/-. The case of the assessee was selected for scrutiny under CASS. The Assessing Officer completed the assessment u/s 143(3) of the Act on 16.12.2017 determining the total income of the assessee at Rs.37,39,870/- by making addition of Rs.29,38,157/-.

3. Subsequently