आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में ।

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं . / ITA No.342/PUN/2025 धििाारण वर्ा / Assessment Year : 2015-16 The Jalgaon Peoples Co-op. Bank Limited, ITO, Circle-1, 152, Polan Peth, Dana Bazar, Jalgaon-425001 Jalgaon Vs.

PAN : AACAT1603M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Mahavir Atal & Shubham Jain (Virtual)

Department by : Shri Amit Bobde Date of hearing : 23-02-2026 Date of 06-05-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

The appeal filed by the assessee is directed against the order dated

13.12.2024 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)/NFAC”] pertaining to Assessment Year (“AY”) 2015-16.

2. The assessee has raised the following solitary ground of appeal : “1. Whether on the facts and circumstances of the case, the learned CIT-

(A) was justified in upholding the act of the learned AO in disallowing the business loss brought forward by the appellant vide a rectification order passed under section 154 of the Act.

2. Appellant craves leave to add or alter any other ground