IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.07/RJT/2026 Assessment Year: (2015-16)

(Physical Hearing)

Nileshkumar M. Bhalodi, Vs. ITO, Madhav Residency Third Floor, Block Ward – 2(1)(1), No.302, Rajkot - 360001 Rajkot PAN/GIR No.: AJUPB8323Q (Assessee) (Respondent)

िनधा१ौरती की ओर से/Assessee by : Ms Devina Patel, AR राज(cid:738) की ओर से/Respondent by : Shri Abhimanyu Singh Yadav, Sr. DR सुनवाई की तारीख/Date of Hearing : 09/02/2026 घोषणा की तारीख/Date of Pronouncement : 10/02/2026 आदेश /ORDER Per, Dr. A. L. Saini, AM:

Captioned appeal filed by the assessee, pertaining to Assessment Year 2015-16, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Ld. CIT(A)/NFAC], dated 11.11.2025, which in turn arises out of assessment order passed by the Assessing Officer (AO) u/s 147 r.w.s. 144B of the Act, dated 30.05.2023.

2. Although, this appeal filed by the Assessee, for Assessment Year 2015-16, contains multip