IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. Manish Agarwal, Accountant Member ITA No. 102/DDN/2025 : Asstt. Year: 2020-21

ORDER

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2020-21, arises against the PCIT, Bareilly’s DIN & order No. ITBA/REV/F/REF5/2024-25/1075212520(1) dated 28.03.2025, in proceedings u/s 263 of the Income Tax Act, 1961.

2. Case called twice. None appears at the assessee’s behest.

We make it clear that today is the fifth hearing of the assessee’s instant appeal. We thus proceeded ex-parte.

4. It next emerges with the able assistance coming from the Revenue side that the learned PCIT, Bareilly has exercised his section 263 revision jurisdiction thereby terming the Assessing Officer’s regular assessment dated 22.08.2022 as an erroneous one causing prejudice t