MANOJKUMAR JETHABHAI PATEL,NADIAD vs. INCOME TAX OFFICER, WARD ONE NADIAD

ITA 1121/AHD/2026Status: DisposedITAT Ahmedabad09 July 2026AY 2019-205 pages

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri B T Thakkar, AR
For Respondent: Smt. Mamta Singh, SR-DR
Hearing: 24.06.2026Pronounced: 09.07.2026

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 04.11.2025 for the Assessment Year (A.Y.) 2019-20 in the proceeding u/s 147 r.w.s 144B of the Income Tax Act [hereinafter referred as “the Act”].

2.

There was delay of 59 days in filing of this appeal. The assessee has filed a condonation application explaining the reason for delay. It has been submitted that the assessee is a farmer having agricultural income only and did not file his return of income as his income was below the Manojkumar Jethabhai Patel Vs ITO, AY- 2019-20 2 taxable l

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