IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. Manish Agarwal, Accountant Member ITA No. 149/DDN/2025 : Asstt. Year: 2016-17 Sh. Devendra Dutt Pant, Vs DCIT, Pant Niwas, Sapt Sarovar Road, Circle-1(3)(1), Malhotra Farm House, Haridwar, Uttarakhand-249401 Uttarakhand-249401 (APPELLANT) (RESPONDENT)

PAN No. ASOPP3608B Assessee by : Sh. Salil Aggarwal, Sr. Adv. &

Sh. Shailesh Gupta, CA Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 14.01.2026 Date of Pronouncement: 14.01.2026

ORDER

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1077068659(1) dated 16.06.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961.

2. Heard both the parties at length. Case file perused.

3. It emerges during the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ respective assessment and lower appellate findings refusing section 54B deduction of Rs.79,97,240/- in issue.

4. That being the case, learned senior counsel not only argued the assessee’s case at length