IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member Assessment Year: 2014-15 Kuldip Singh…………………….……….……...................……….……Appellant The Avenue Vishnupuri Marg, Upper Burdwan Compound, Lalpur, Ranchi- 834001.

[PAN: AGJPS6921P]

vs.

DCIT/ACIT, Circle-1, Ranchi…...…..….........……........……...…..…..Respondent Appearances by:

Shri Devesh Poddar, Adv., appeared on behalf of the appellant.

Shri Kailash Gautam, DR, appeared on behalf of the Respondent.

Date of concluding the hearing : February 05, 2026 Date of pronouncing the order : February 10, 2026 ORDER Per Sonjoy Sarma, Judicial Member:

This appeal filed by the assessee is directed against the order of the NFAC, Delhi (hereinafter referred to as “CIT(A)”) dated 06.03.2025 passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).

2. Brief facts of the case are that the assessee is engaged in the business of land and contract work. The assessee filed the return of income for the assessment year 2014–15 on 30.11.2014, declaring a total income of ₹40,80,800. The case was selected for scrutiny