IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KMBLE, JUDICIAL MEMBER I.T.A. No.2549/Ahd/2025 (Assessment Year: 2015-16)

The Income Tax Officer, Tarun Santramdas Varma Vs.

(TDS-3), 307-308, Sarthik Square, Ahmedabad. Near New US Pizza, S.G Highway, Bodakdev, Ahmedabad-380054. [PAN :AAIPV6427 C]

(Appellant) .. (Respondent Appellant by : Shri Abhijit, Sr.DR Respondent by: Shri Tushar Hemani, Sr. Advocate Date of Hearing 17.02.2026 Date of Pronouncement 26.03.2026

O R D E R

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal has been filed by the Revenue against the order dated

31.10.2025 passed by the Addl/JCIT(A)-2, Pune (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Year 2015-16.

2. The Revenue has raised the following grounds of appeal:

1. The Ld. Addl.CIT (A) has erred in law and facts deciding the appeal of the assessee without providing the opportunity to the AO regarding the admission of the additional evidences produced by the assessee during appellate proceedings. Thus, the acceptance of additional evidence s