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2026 Supreme(Online)(ITAT) 728

INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH)
ATUL KUMAR AGRAWAL MANPUR ROAD KASHIPUR – Appellant
Versus
NATIONAL E-ASSESSMENT CENTRE NEW DELHI – Respondent


IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE]

ITA No.19/DDN/2025 [Assessment Year: 2018-19]

Mr. Atul Kumar Agarwal Prop.M/s. R.K. Industries, Manpur Road, Kashipur, U.S. Nagar, Uttarakhand- 244713 PAN-AAOPA9970H vs National e-Assessment Centre, New Delhi
APPELLANT RESPONDENT
Assessee by Shri Deepak Joshi,Adv. & Shri Rudra Pratab, Adv.
Revenue by Shri Amar Pal Singh, Sr.DR
Date of Hearing 13.11.2025
Date of Pronouncement 16.01.2026
ORDER PER MANISH AGARWAL, AM :

The present appeal is filed by the assessee against the order dated 04.12.2024 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2017-18/10235798 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 15.03.2023 passed u/s 147 r.w.s. 144B of the Act pertaining to Assessment Year

2018-19.

2. Brief facts of the case are that assessee filed his return of income on 15.08.2018, declaring total income at INR 5,81,560/-.

The case of the assessee was re-opened u/s

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