IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 278/Agr/2024 Assessment Year: 2014-15 Mr. Ratnesh Kumar Jain, Income-tax Officer, Mahal Colony, Shivpuri-473551 v. Aayakar Bhawan, (M.P.) Guna Byepass Ashok Nagar, Gwalior-473551, Madhya Pradesh PAN :ADWPJ5187A (Appellant) (Respondent)

Assessee by S/Sh. Rajendra Sharma & Manuj Sharma, Adv.

Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 08.01.2025 Date of pronouncement 14.02.2025

ORDER

PER RAMIT KOCHAR, AM:

This appeal in ITA No. 278/Agr/2024 for the assessment year

2014-15 has arisen from the appellate order dated 26.06.2024 [DIN & Order No. ITBA/NFAC/S/250/2024-25/1066066549(1)], passed by learned Commissioner of Income-tax (Appeals), NFAC, Delhi, which appeal before learned CIT(A) has in-turn arisen from the re-assessment order dated 25.03.2022 passed by Assessing Officer u/s. 147 read with section 144read with Section 144B of the Income-tax Act, 1961.

2. Grounds of Appeal raised by the assessee in the Memo of appeal filed with Income Tax Appellate Tribunal, Agra Bench, Agra, as well as additional groundsof appeal filed by the