IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH (SMC), AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Shri Pramod Kumar Jain Vs. Income Tax Officer

44/2 Opp. Tehsil Jhansi, Aayakar Bhawan, Jhansi (U.P.) 284001. Jhansi.

PAN : ABUPJ9338H (Appellant) (Respondent)

Assessee by Sh. Sanjeev Agarwal, C.A.

Department by Sh. Arun Kumar Yadav, CIT-DR (Physical hearing)

Date of hearing 20.04.2026 Date of pronouncement 24.04.2026 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 29.11.2025 for the Assessment Year 2018-2019, wherein the assessee has raised following grounds:-

“1. That the Ld. CIT(A) failed to appreciate that once the order of the Assessing Officer stood revised under sec. 263, the original assessment order ceased to exist to the extent revised, and any appeal arising therefrom ought to have been considered in the light of the revised order, in accordance with the settled principle of merger as laid down by judicial precedents.

2. The learned CIT (A) has erroneously upheld an addition of Rs. 7,20,726