MANOJKUMAR JETHABHAI PATEL,NADIAD vs. INCOME TAX OFFICER, WARD ONE NADIAD
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA
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”].
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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