IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “DB”, JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Supreme Tractors Pvt Ltd v. DCIT Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh-

483501.

PAN:AAJCS4013M (Appellant) (Respondent)

Appellant by: Shri Sahil Gupta, Advocate Respondent by: Shri N. M. Prasad, Sr. DR-1 Date of hearing: 12 02 2026 Date of pronouncement: 27 02 2026

O R D E R

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, filed by the assessee, against the order dated

18.12.2024 of learned Addl/JCIT Commissioner Income Tax (Appeals)-12, Delhi [hereinafter referred as to “Ld. Addl/JCIT CIT(A)”] pertaining to the assessment year 2016-17. The assessee has raised the following grounds of appeals: -

“1. That the Ld. Hon'ble Commissioner of Income tax (Appeals) has erred on the facts and circumstances of the case. Accordingly, the order needs to be quashed.

2. That on the facts and circumstances of the case the Ld. Hon'ble Commissioner of Income tax (Appeals) has failed to appreciate the statement of facts and grounds of appeal filed by the appellant at the time of filling with Hon'ble Commissioner of Incom