INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Assessment Year: 2018-19)

Ashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent)

PAN: JGSPS3446H ITA No. 432/AGR/2025 (Assessment Year: 2018-19)

Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake view Department, Camp, Lalitpur, Lalitpur, National Faceless UP Appeal Centre, Delhi (Appellant) (Respondent)

PAN: JGPS3438H Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 19/01/2026 Date of pronouncement 21/01/2026

O R D E R

1. The appeals in ITA No. 452/AGR/2025 & 432/Del/2025 for AY 2018- 19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 31.07.2025 and 11.07.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated

24.03.2023 and 01.03.2023 by the Assessing Officer, Assessing Officer, National Faceless Appeal Centre, Delhi (hereinafter referred to as ‘ld. AO’).

2. Both the appeals involve ide