IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITO, vs. Krishna Syn Fab Private Limited Ward - 1(1)(3), D-210, International Trade Center, Surat Majura Gate, Surat - 395001 èथायीलेखासं /.जीआइआरसं /.PAN/GIR No: AADCK6406A (Appellant) (Respondent)

Appellant by Shri Mukesh Jain, CIT-DR with Shri Kevin Langaliya, CA Respondent by Shri Rasesh Shah, CA Date of Hearing 18/11/2025 Date of Pronouncement 16/12/2025 आदेश (cid:877) O R D E R PER BIJYANANDA PRUSETH, AM:

This appeal filed by the revenue emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘Act’) by the Commissioner of Income-Tax, National Faceless Appeal Centre [in short, ‘CIT(A), NFAC’], Delhi, dated

03/09/2024 for the Assessment Year 2014-15.

2. The grounds of appeal raised by the revenue are as under:

“1. On the basis of the facts and circumstances of the case and in law, the ld. CIT(A) has erred in allowing the appeal of the assessee and deleting the addition made by the AO of Rs.5,15,40,770/- on account of making addition of export benefits of the assessee and rejecting the claim of tr