TEJASKUMAR SUBHASHBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD 2(2)(1), SURAT

आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 339 & 340/SRT/2025 (AYs 2015-16 & 2017-18) (Physical hearing) Tejaskumar Subhashbhai Patel Garas Faliyu AT Post Syadla, Olpad, Sayan-394 130 [PAN : ARFPP 7862 D] बनाम Vs अपीलार्थी/Appellant Income Tax Officer, Ward-2(2)(4) Surat, Aaykar Bhawan, Majura Gate, Surat- 395 001 Income Tax Officer, Ward-2(2)(1) Surat, Aaykar Bhawan, Majura Gate, Surat- 395 001 प्रत्यर्थी / Respondent Shri Rasesh Shah, CA Shri Ajay Uke, Sr-DR निर्धारिती की ओर से / Assessee by राजस्व की ओर से / Revenue by सुनवाई की तारीख/Date of hearing 10.09.2025 उद्घोषणा की तारीख/Date of pronouncement 28.11.2025 Order under section 254(1) of Income Tax Act PER DINESH MOHAN SINHA, JUDICIAL MEMBER:

These two appeals by assessee are directed against separate orders of National Faceless Appeal Centre (NFAC) Delhi/Ld. Commissioner of Income-tax, Appeals [for short, “Ld. CIT(A)