आदेश / O R D E R

Per Bench:

ITA No.519/CTK/2025 is an appeal filed by the revenue against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Bhubaneswar-1/14730/2019-20 order dated 03/07/2025 for the assessment year 2017-18 and C.O No.02/CTK/2026 is a cross objection filed by the assessee in revenue’s appeal in ITA No.519/CTK/2025.

2. Shri B. K. Mahapatra, AR appeared on behalf of the assessee and Shri Jeetendra Kumar, CIT-DR represented on behalf of the revenue.

3. In the revenue’s appeal, the revenue has filed the following grounds of appeal:

GROUNDS OF APPEAL

1. Weather in facts and circumstances of the case, the Ld. CIT (A) is right in law to DLEETE the addition made on account of interest income from bank to the taxable income u/s 56 of the I.T. Act.

2. On the similar issue for A/Y: 2015-16, the assessee opted for Vivad Se Vishwas Scheme under DTVSV Act 2024. Hence, it is evident that the assessee has accepted the