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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the Revenue is directed against the order dated 21.10.2025 of the ld. Commissioner of Income-tax (Appeals), NFAC, Dehi [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 22.12.2022 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 143(3) r.w.s. 144B of the Act for Assessment Year 2021-22.
Since the grounds of appeal not filed by the Department, the instant appeal is found to be defective and, thus, dismissed. However, liberty is granted to the Department to file afresh, if so advised.
In the result, the appeal filed by the Department is dismissed.