, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.453/Ind/2025 Assessment Year:2009-10 Raj Kumar Paliya DCIT/ACIT M/s. DA Construction, Itarsi (camp at Bhopal)

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बनाम Baskheda Pipariya, Vs.

Bhopal (Assessee/Appellant) (Revenue/Respondent)

PAN: ALKPP5181E Assessee by Shri S.S. Deshpande, AR Revenue by Shri Anup Singh, CIT-DR Date of Hearing 08.01.2026 Date of Pronouncement 03.02.2026 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first appeal dated 31.03.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-3, Mumbai [“CIT(A)”] which in turn arises out of assessment-order dated 11.12.2018 passed by learned DCIT/ACIT, Itarsi [“AO”] u/s 143(3) r.w.s. 254 of Income- tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2009-10, the assessee has filed this appeal on following effective grounds:

“1. That on the facts and in the circumstances of the case of the assessee, the learned CIT(A) was not justified in confirming the disallowance of

depreciation made by the AO.

2. Thaton the facts and in the circumsta