IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &

SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 349/NAG/2023 (AY: 2014-15) ITA No. 350/Nag/2023 (AY: 2015–16)

(Physical hearing)

Universal Industrial Equipment And DCIT, Circle – 2, Nagpur Technical Services Pvt. Ltd. Vs Aayakar Bhawan, Room No. 318, CPT Complex, Kamtee Road, Opp. 3^rd Floor, Telangkhedi Road, R. C. Church, Near Patni Auto, Civil Lines, Nagpur, Maharashtra – 440001. Maharashtra – 440001.

[PAN: AAACU3536C]

Appellant / Assessee Respondent / Revenue Assessee by Miss. Veena Agrawal, CA Revenue by Shri Surjit Kumar Saha, Sr. DR Date of hearing 17.02.2026 Date of pronouncement 17.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

1. These two appeals by assessee are directed against the separate orders of ld.

CIT(A)/National Faceless Appeal Centre, Delhi, both dated 27.04.2023 for Assessment Year (A.Y.) 2014–15 & 2015–16. In both the appeals the assessee has raised similar grounds of appeal, raising the plea that the assessee has gone under Corporate Insolvency Resolution Process (CIRP) and the claim of Income Tax department was not part of