IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR.

BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER Sh. Nitin Aima, Wani Manzil Vs. ACIT, Circle-3, Saidpora Iddah Gah Srinahar Srinagar.

Kashmir, [PAN:ACNPA4599D]

(Appellant) (Respondent)

Appellant by Sh. Sandeep Vijh, CA Respondent by Sh. Davinder Pal Singh, Sr. DR Date of Hearing 18.12.2024 Date of Pronouncement 27.02.2025

ORDER

Per: Udayan Das Gupta, JM This appeal is filed by the assessee against the order of the ld. CIT(A)-2, Ludhiana, passed u/s 250 (6) of the Act 1961 dated 01.01.2020 which has emanated from the order of the Assistant Commissioner of Income Tax, Circle-3, Srinagar, (in short the AO) u/s 143(3) of the Act dated 27.12.2017 for A.Y. 2015-

16.

2. The grounds of appeal preferred by the assessee as per memorandum of appeal are as under;

“1. That the learned CIT(A) has erred in not defeating the addition made on account of export incentives of the assesse which is exempt under section 10aa of the act.

2. The learned CIT(A) has erred in not adjudicating in respect of quantification the amount of addition made and basis of the quantum.

3. The assessee craves to add or delete any