NITIBEN NAYANESHKUMAR TRIVEDI,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

ITA 2499/AHD/2025Status: DisposedITAT Ahmedabad09 July 2026AY 2018-194 pages

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri Pritesh Shah, CA
For Respondent: Shri Veerabadram Vislavath, Sr.DR
Hearing: 02.07.2026Pronounced: 09.07.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

- Delay condoned. This appeal has been filed by the Assessee against the order dated 05.04.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Year 2018-19. 2. The assessee has raised following grounds of Appeal:- “1. The learned CIT(A) erred in law and on facts in granting adequate opportunity of being heard, such opportunity is requested to be granted.

2.

The learned CIT(A) erred in law and o

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