IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI BENCH, VARANASI BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.-2018-19 Renukeshwar Investments, vs. The NFAC, PC/AoN H: AinAdBalCcRo 8In2d6s1 LNt d., Renukoot, Delhi Sonbhadra, U.P.

(Appellant) (Respondent)

Assessee by: Sh. Shailesh M Bandi, C.A.

Revenue by: Sh. Koushlendra Tewari, CIT DR Date of hearing: 21.01.2026 Date of pro nouncement: O R D1 7E. 0R4 .2026 PER NIKHIL CHOUDHARY, A.M.:

This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC under section 250 of the Income Tax Act, 1961 dated 9.01.2024 dismissing the appeals of the assessee, against the order of the Assessing Officeer passed under section 143(3) for the A.Y. 2018-19 on 6.02.2021. The grounds of appeal are as under:- “1. On the facts and in the circumstances of the case and in law, the learned Assessing Officer ("AO"), National e-assessment center, Delhi has grossly erred in assessing total income of the appellant based on the erroneously processed return by the CPC-Bangalore as per intimation generated u/s 143(1)(a) without giving effect to the rectification application u/s 154 filed by the Appel