SANJAYBHAI KHUBCHANDBHAI THAKKAR,PATAN - GUJARAT vs. INCOME TAX OFFICER, WARD-1, PATAN - GUJARAT
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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SHRI RAHUL CHAUDHARY & SHRI GANGADHAR PANDA
PER GANGADHAR PANDA - ACCOUNTANT MEMBER:
The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi dated 15.05.2026 under Section 250 of the Income Tax Act, 1961 relates to A.Y. 2020-21. 2. The assessee has raised the following grounds of appeal:
“1. The learned CIT(A) has erred in law and on facts in dismissing the appeal of the assessee merely on legal issue of non-compliance to the notices within a very short period of time and without discussing the merits of the case in respect of the addition of
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