, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.609/Ind/2025 (AY: 2019-20)

Shree G. T. Sales बनाम/ DCIT/ACIT-1(1)

1, Bajrangbali Nagar, AB Vs. Ujjain Road, Dewas, Indore Madhya Pradesh (PAN:ACFPS8309F)

(Appellant) (Respondent)

Assessee by Shri Milind Wadhwani, CA Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 27.04.2026 Date of Pronouncement 08.05.2026 आदेश / O R D E R Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearingNumber:-ITBA/APLS/S/250/2024-25/1071722108(1) dated 31.12.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The Relevant Assessment year is 2019-20 and the corresponding previous year period is from 01.04.2018 to

31.03.2019.

2. Factual Matrix

2.1 That as and by way of an intimation order made u/s 143(1) of the Act dated 17.02.2020 passed by the