IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court]

Before SHRI SONJOY SARMA, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 357/PAT/2023 Assessment Year: 2015-16 Amit Kumar Verma ITO, Ward-6(1), Patna Vs.

(Appellant) (Respondent)

PAN: AEAPV2963H Appearances:

Assessee represented by : Pradeep Kumar, CA.

Department represented by : Ashwani Kr. Singal, JCIT.

Date of concluding the hearing : 08-October-2025 Date of pronouncing the order : 04-December-2025

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2015-16 dated 18.10.2023.

2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

“1. For that the CIT (Appeal), National Faceless Appeal Centre (NFAC), Delhi has erred in passing order confirming the income assessed at Rs.90,82,570/- by Ld. assessing officer against returned income of Rs.5,30,350/- under the facts and circumstances of the case and the law.

2. For that the CIT (Appeal)