IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH (SMC), AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2010-11 Shri Himanshu Sharma Vs. Income Tax Officer 1(2)(4), 74-75, Chitrakoop Colony, Agra.

Behind Railway Station, Nagur, Rajasthan-341001.

PAN : AQGPS4426G (Appellant) (Respondent)

Assessee by Sh. Nitin Goyal, Adv.

Sh. Amit Goyal, Adv.

Department by Sh. Harsh Siddharth Gautam, Sr. DR (Physical hearing)

Date of hearing 20.04.2026 Date of pronouncement 22.04.2026 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 11.07.2025 for the Assessment Year 2010-11, wherein the assessee has raised following grounds:-

“1. That on the facts and in the circumstances of the case and in law, the Ld.

Commissioner of Income Tax (Appeals), NFAC has erred in confirming the

assessment order.

2. That on the facts and in the circumstances of the case and in law, the Ld.

Commissioner of Income Tax (Appeals), NFAC was not justified in sustaining

the assessment order dated 18th December, 2017 passed by Ld. AQ without

service of notice u/s