आयकर अपीलीय अिधकरण,राजकोट (cid:586)ायपीठ, राजकोट।

IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC”

RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपील सं. /ITA No.749/RJT/2025 िनधा१रण वष१/Assessment Year : 2018-19 िनधा१ौरती की ओर से/Assessee by : Ms. Devina Patel, Ld. AR राज(cid:738)की ओर से / Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 04/12/2025 घोषणा की तारीख/Date of Pronouncement : 12/01/2026 आदेश/ORDER Per, Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to Assessment Year 2018-

19, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) (‘CIT(A)’), dated 08.09.2025, which in turn arises out of an assessment order passed by Assessing Officer u/s. 143(3) read with sections 143(3A) & 143(3B) of the Act, on

16.04.2021.

2. Grounds of the appeal raised by the assessee are as under:

1. The Learned Commissioner of Income-tax (Appeals)- NFAC, Delhi erred in confirming the action of the assessing officer in making addition of Rs. 26,61,729/- by way of exc