आयकर अपील(cid:547)य अ(cid:876)धकरण,राजकोट Ûयायपीठ,राजकोट।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.568/RJT/2025 Assessment Year: (2015-16)

(Physical Hearing)

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िनधा१ौरती की ओर से/Appellant by : Shri Samir Jani, Ld. AR राज(cid:738) की ओर से/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR)

सुनवाई की तारीख/Date of Hearing : 06/01/2026 घोषणा की तारीख/Date of Pronouncement : 20/01/2026 आदेश /ORDER Per Dr. Arjun Lal Saini, AM:

Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2015-16, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 10.09.2025 by the National Faceless Appeal Centre (NFAC), Delhi/ Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’] which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s 143(3) of the Act dated 30.12.2017.

2. The grounds of appeal raised by the assessee are as follows:

1. The ap