SAJIDBHAI YAKUBBHAI VAHORA,MOTA MADRESA vs. INCOME TAX OFFICER, WARD 1, ANAND., S.P.COMPLEX

ITA 1178/AHD/2026Status: DisposedITAT Ahmedabad08 July 2026AY 2013-145 pages

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Ms. Arti N Shah, AR
For Respondent: Smt. Mamta Singh, SR-DR
Hearing: 25.06.2026Pronounced: 08.07.2026

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 03.03.2025 for the Assessment Year (A.Y.) 2013-14 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 308 days in filing of this appeal. The assessee has filed a condonation application explaining the reason for delay. It has been submitted that the residential address of the assessee was changed Sajidbhai Yakubbhai Vahora Vs ITO, AY- 2013-14 2 in the month of November, 2015 and as a result, the

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