, , 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 Nos. 244/Ind/2023 (Assessment Year: 2019-20)

Daulat Ram Engineering ADIT, CPC Services Pvt. Ltd., Khasra No.10/2 NH-12, Village Simarai, Obaidullaganj, बनाम/

Vs.

Mandideep, Bhopal (Assessee/Appellant) (Revenue/Respondent)

PAN: AABCD3596Q Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश / O R D E R Per B.M. Biyani, AM:

Feeling aggrieved by order of first appeal dated 25.04.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of intimation of assessment dated 07.05.2020 passed by learned ADIT, CPC, Bangalore [“AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2019-20, the assessee has filed this appeal on following grounds:

“1. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred and not justified in disallowing the expenditure of Rs. 38,70,983/ - u/ s 43B of the IT Act and therefore be k