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IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA(DB) BENCH, AGRA

BEFORE: SHRI S RIFAUR RAHMAN, ACCOUNTANTMEMBER AND

SHRI SUNIL KUMAR SINGH,JUDICIALMEMBER

ITA No.89/Agr/2026 Assessment Year: 2018-19

Ankit Agrawal, Ward No. 18, Vs. PCIT,Gwalior-474011 Dislary Campus, Nowgong,

Distt-Chhatarpur-471201 PAN :BUTPA3654G

(Appellant) (Respondent) Assessee by Shri Rajendra Sharma & Manuj Sharma,

Adv Department by Shri Harsh Siddharth Gautam, Sr DR

Date of hearing 23.04.2026 Date of pronouncement 29.04.2026

ORDER

PER: SUNIL KUMAR SINGH, JM.

This appeal has been preferred against the impugned order dated

27.03.2023 passed in revision no. Pr.CIT/GWL/263/2022-23 by the PCIT, Gwalior[hereinafter referred to as the “PCIT”] u/s. 263 of the Income tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year A.Y. 2018-19, wherein learned PCIT has set aside the assessment order dated 07.04.2021 passed u/s.143(3) rws 143(3A) and 143(3B) of the Act on the ground of being erroneous in so far as it is prejudicial to the interest of revenue, directing the assessing officer to re-examine the issue after

ITA No. 89/Agr/2026

necessary verification inquiry and investigation in respect of excess an