IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2016-17 Shri Kempaiah Nagaraj, 25/1, 30^th Main, 1^st Cross, The Income Tax Nanjappa Layout, Officer, BTM 2^nd Stage, Ward – 4(3)(2), Madivala, Bangalore.

S.O. Bangalore South, Vs.

Bangalore – 560 068.

PAN: BZSPK2787E APPELLANT RESPONDENT Assessee by : Shri S. Sridhar, Advocate Revenue by : Shri Balusamy N, JCIT-DR Date of Hearing : 23-02-2026 Date of Pronouncement : 27-02-2026

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 10/10/2025 in respect of the A.Y. 2016-17 and raised the following grounds:

“1. The Impugned Order is null and void and liable to be quashed.

2. The Learned Commissioner (Appeals) erred in not considering the record including the responses filed before the Assessing Officer, the grounds raised initially in Form 35 and additional grounds raised during the course of the appellate proceeding

3. Without prejudice, the Learned Commissioner (Appeals) erred in simply brushing. aside &Responses dated 10109/2025 and 0611012025, in w