In the result, Appeal of the Assessee is partly allowed for statistical

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Sanjay Kumar Vs Income Tax Officer, 34 34Shankerpurhukumatpur Ward 1(2)(3), Dehradun, 248197, Uttarakhand, Uttarakhand Pan: Aaubpk4159P Appellant Respondent Assessee By Sh. Rajiv Sahini, Ca Revenue By Sh. Amar Pal Singh, Jcit, Dr Date Of Hearing 11/11/2025 Date Of Pronouncement 23/12/2025

delay of 167 days in filing the present appeal is hereby condoned. 4. Brief facts of the case are that, an assessment order came to be passed on 15/12/2018 under Section 143(3) of the Income Tax Act, 1961 ('Act' for short) by making an addition