ABHISHEK RAI,VIDISHA vs. ITO, VIDISHA

आयकर अपीलीय अिधकरण, इंदौर "यायपीठ, इंदौर In The Income Tax Appellate Tribunal, Indore Bench, Indore Before Dr. Arjun Lal Saini, Accountant Member And Shree Paresh M. Joshi, Judicial Member आयकर अपील सं./ITA No. 1155/IND/2025 [ िनधा"रण वष"/Assessment Year: 2020-21 ] Madhya Pradesh-466001 Vidisha, Madhya Pradesh-464001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BKYPR0935G (अपीलाथ"/Appellant) (""यथ"/Respondent)

Appellant by : CA Sh. Soumya Bumb Respondent by : Ashish Porwal, Ld. Sr. DR Date of Hearing : 15/06/2026 30/07/2026 Date of Pronouncement :

:: ORDER :: Per, Bench: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2020-21, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld. CIT(A)’], dated 06.11.2025, which in turn arise out of an assessment order passed by the Assessing Officer u/s 147 of the Act, dated 06.03.2025. 2. Learned Counsel for the assessee, at the outset, argued that orde