IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.444/CHANDI/2025 (िनधा(cid:330)रण वष(cid:330) / Assessment Year: 2019-20)

M/s Radiant Textiles Pvt. Ltd. ACIT Circle Patiala बनाम/

Village Chounth, Patiala Road Aaykar Bhawan Vs.

Samana-147101 Patiala 147001 (cid:725)ायीलेखासं./जीआइआरसं./PAN/GIR No. AADCR-1175-R (अपीलाथ५/Appellant) : (ঋ(cid:529)थ५ / Respondent)

अपीलाथ५कीओरसे/ Appellant by : ^{Shri Parikshit Aggarwal (CA) – Ld. AR} ঋ(cid:529)थ५कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 10-09-2025 घोषणाकीतारीख /Date of Pronouncement : 14/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1. Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 13-02-2025 in the matter of a rectification order passed by Ld. Assessing Officer [AO] u/s. 154 of the Act on 28-11-2023. The only grievance of the assessee is application of correct rates of taxes.

Having heard rival subm