NIMA SPECIFIC FAMILY TRUST,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AHMEDABAD, AHMEDABAD
THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
BEFORE DR. BRR KUMAR, VICE PRESIDENT
AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
Nima Specific Family
Trust, Nirma House,
Near Income Tax Circle,
Ashram Road,
Ahmedabad
PAN: AAATN0269J
(Appellant)
Vs
Dy. CIT,
Circle: 2(1)(1)
Ahmedabad
(Respondent)
Assessee by: Shri Hemanshu Shah, C.A.
Revenue by: Shri Rameshwar P. Meena, Sr. D.R.
Date of hearing
: 02-03-2026
Date of pronouncement
: 11-03-2026
आदेश/ORDER
PER DR. BRR KUMAR, VICE PRESIDENT:
This appeal is filed by the Assessee against the appellate order dated
19.11.2025
passed by the Commissioner of Income Tax (Appeals)/National Faceless
Appeal Centre, Delhi, relating to the Assessment Year 2013-
14. 2. The assessee has raised the following grounds of appeal:
“1. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has erred in points of law and facts.
In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has Assessment Year 2013-14
I.T.A No.70/Ahd/2026
Nima Specific Family Trust, A.Y. 2013-14
2
grossly erred in dismissing the appeal of the appellant stating that the appeal filed by the appellant is not maintainable in law.
3
In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in not adjudicated ground of the appellant against determining total income at Rs. 4,09,24,570/- instead of Rs
3,81,84,570/- as per return of income due to duplicate addition of short term capital gain of Rs. 27,40,000/-.
In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in not adjudicated ground of the appellant against granting TDS credit for Rs. 61,39,836/-instead of claim of Rs 62,05,622/-, thereby the same was short granted by Rs. 65,786/-.
In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in not adjudicated ground of the appellant against short granting interest u/s. 244A of 1.T. Act.
In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in not adjudicated ground of the appellant against not granting interest u/s. 244A(1A) of I.T. Act.”
The amount of Rs. 27,40,000/- has been considered by the Revenue twice, hence there is a need to rectify the figure. Hence, the JAO is hereby directed to rectify the order u/s. 154. 4. With regard to ITD credit which is to be given as reflected in the 26AS. The assessee is hereby directed to furnish the re-conciliation before the JAO who shall examine the re-conciliation as to whether the entire receipts have been offered to tax over a period of time and then accord the benefit accordingly.
I.T.A No.70/Ahd/2026
Nima Specific Family Trust, A.Y. 2013-14
3
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 11-03-2026 (SUCHITRA KAMBLE) (DR. BRR KUMAR)
JUDICIAL MEMBER VICE PRESIDENT
Ahmedabad : Dated 11/03/2026
a.k.
आदेश क त
ल प अे षत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलय अधकरण,
अहमदाबाद