`vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk

0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ dey's k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@

ITA. No. 850/JPR/2025 fu/kZkj.k o"kZ@

Assessment Years : 2016-17 Sh. Shashank Poddar cuke The ACIT, D-118,119, Mithila Yashoda Path Vs. Circle-3, Shyam Nagar, Jaipur. Jaipur.

LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACLPP3775G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@

Assessee by : Shri P.C. Parwal, C.A.

jktLo dh vksj ls Revenue by : Mrs. Anita Rinesh, JCIT-DR lquokbZ dh rkjh[k@

Date of Hearing : 17/09/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 30/10/2025 vkns'k@ ORDER PER DR. S. SEETHALAKSHMI, J.M.

This is an appeal filed by the assessee against the order of ld. CIT (A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.07.2022 passed under section 250 of the I.T. Act, 1961, for the assessment year

2016-17.

2. The assessee has raised the following ground of appeal :-

“1.That the Ld.CIT(A), NFAC has erred on facts and in law in confirming the disallowance of interest expenses of Rs