ABHISHEK AGARWAL,DEHRADUN vs. ITO, W01(1)(1), DEHRADUN

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.104/Ddn/2025 (Assessment Year 2015-16) Abhishek Agarwal, Income Tax Officer, Near Town Area Office, Ward-1(1)(1), Doiwala, Distt Dehradun, Vs. Dehradun. Uttarakhand-248140. Pan-Alzpa7733L (Appellant) (Respondent) Assessee By Shri Rajiv Sahni, Ca Department By Shri A.S. Rana, Sr. Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 12/09/2025

D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the Assessee against the orders of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi (‘the Ld. CIT(A)’ for short) both dated 26.06.2024 for Assessment Years 2013-14 and 2015-16. 2. From the perusal of the records, it is found that