IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA)

SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 333/GTY/2025 Assessment Year : 2013-14 M/s Amplex Projects Private Vs. DCIT/ACIT, M/s Amplex Projects Private Vs. DCIT/ACIT, M/s Amplex Projects Private Vs. DCIT/ACIT, M/s Amplex Projects Private Vs. DCIT/ACIT, M/s Amplex Projects Private Vs. DCIT/ACIT, M/s Amplex Projects Private Vs. DCIT/ACIT, M/s Amplex Projects Private Vs. DCIT/ACIT, Assessee by : S.K. Tulsiyan, Advocate &

Assessee by : S.K. Tulsiyan, Advocate &

Assessee by : S.K. Tulsiyan, Advocate &

Date of hearing : 08.01.2026 Date of Pronouncement : 19.01.2026

O R D E R

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee against the order passed u/s

250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)] dated 22.08.2025, DIN & order No.

ITBA/NFAC/S/250/2025-26/1079874749(1) on the following grounds of appeal:

“1. That the Ld. CIT(A) erred on facts and in law in havin