, , 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 No. 230/Ind/2024 (AY: 2015-16)

RNG Construction Co. बनाम/ Addl. Jt. Dy. Asstt. ITO

14, Sector-A, Vs. Bhopal Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent)

PAN: AAQFR9084B Assessee by Shri Yashwant Sharma, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 28.08.2025 Date of Pronouncement 12.09.2025 आदेश / O R D E R Per B.M. Biyani, AM:

Feeling aggrieved by order of first-appeal dated 15.02.2024 passed by learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 27.09.2021 passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s. 144B of the Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal.

2. The brief facts of case are as under:

(i) The assessee, a partnership firm, filed its return of income of AY

2015-16 under consideration on 30.09.2015 u/s 139 declaring a total income of Rs. 16,14,780/- which was asse