आयकर अपील(cid:547)य अ(cid:876)धकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &

SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 665/CHD/2023 (cid:467)नधा(cid:91)रण वष(cid:91) / Assessment Year : 2013-14 ITO, Jasvir Singh, Kurukshetra बनाम Village Diwana Vs. Tehsil Pehowa, Distt. Kurukshetra

136128 èथायी लेखा सं./PAN NO: CNQPS4895G अपीलाथ(cid:568)/Appellant (cid:292)×यथ(cid:568)/Respondent ( Physical Hearing )

(cid:467)नधा(cid:91)(cid:464)रती क(cid:551) ओर से/Assessee by : Sh. Parikshit Aggarwal, CA राजèव क(cid:551) ओर से/ Revenue by : Shri Manav Bansal, CIT DR सुनवाई क(cid:551) तार(cid:547)ख/Date of Hearing : 26.06.2025 उदघोषणा क(cid:551) तार(cid:547)ख/Date of Pronouncement : 11.08.2025 आदेश/Order Per Krinwant Sahay, AM:

Appeal in this case has been filed by the Revenue against the order dated 12.09.2023 of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi.

2. Grounds of appeal are as under: -

1. Whether on the facts and in the circumstances of the case, the CITIA) has erred in deleting the addition of Rs.3,11,58,000/- made on account of disallowance of expenditure in cash