IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 415/Agr/2025 Assessment Year: 2020-21 Assessment Year: 2020-21 Assessment Year: 2020-21 Assessment Year: 2020-21 Assessment Year: 2020-21 Assessment Year: 2020-21 Assessee by Sh. Pankaj Gargh, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 18.12.2025 Date of pronouncement 15.01.2026

ORDER

PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER:

This appeal has been preferred by assessee against the impugned order dated 24.06.2025 passed in Appeal No. NFAC/2019- 20/10177025 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 2020-21, wherein learned CIT(A) has allowed assessee’s first appeal for statistical purposes, deleting the disallowance made by the Assessing Officer.

2. Briefly stating, the appellant assessee is a partnership firm and was engaged in the business of manufacturing and export of footwear. It filed its return of income for A.Y. 2020-21, declaring total income of Rs. 93,11,120/-. Subsequently, th