HASMUKHBHAI BABULAL PATEL,AHMEDABAD vs. ITO - WARD 3(3)(1), AHMEDABAD

ITA 658/AHD/2026Status: DisposedITAT Ahmedabad03 August 2026AY 2015-20166 pages

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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Vishnubhai Patel, AR
For Respondent: Shri Deependra Kumar, SR-DR
Hearing: 06.07.2026Pronounced: 03.08.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 13.11.2025 for the Assessment Year (A.Y.) 2015-16 in the proceeding u/s 147 r.w.s 144 of the Income Tax Act [hereinafter referred as “The Act”].

2.

There was delay of 2 days in filing of this appeal. It was explained by the Ld. AR that the delay was due to mistake in computation of limitation period. Considering the explanation of the assessee, the delay in filing of this appeal is condoned. Hasmukhbhai Babulal Patel Vs ITO, AY- 2015-16 2

3.

The brief facts of the case are that th

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