HARDIK RAJENDRAKUMAR MANIYAR,KADI vs. THE ITO, WARD-5, MEHSANA

ITA 781/AHD/2026Status: DisposedITAT Ahmedabad29 July 2026AY 2017-182 pages

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Shri Sanjay Garg

For Appellant: Shri Yogesh Kanheria, AR
Hearing: 23/07/2026Pronounced: 29/07/2026

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-1, Gurugram [hereinafter referred to as ‘Ld. CIT(A)’] dated 15/01/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2017-

18.2.

At the outset, the Ld. Counsel for the assessee has submitted that the impugned order of the CIT(A) is an ex-parte order against the assessee. The Ld. Counsel for the assessee has submitted that the assessee has a fair case on merits. That the Assessing Officer (in short “the AO”) added up all the credits and w

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