“NFAC”

HIMANSHU DAKSHESHKUMAR KATWALA,KHAMBHAT ANAND vs. INCOME TAX OFFICER, WARD-1(3)(1), PETLAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 21.11.2025 passed for A.Y. 2017-18. 2. The assessee has raised the following grounds of appeal: “1. The learned Commissioner

THE SIMALIYA DUDH UTPADAK SAHAKARI MANDLI LIMITED,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 16.12.2024 passed for A.Y. 2019-20. 2. The assessee has taken the following grounds of appeal: “1.0 The learned Commissioner ... Income Tax (Appeals), NFAC has erred in law and on facts in passing the appellate order ex-parte, without ensuring that a real and meaningful opportunity of hearing was afforded to the appellant, especially considering the peculiar circumstances and genuine limitations faced by the appellant in effectively participating

ANILKUMAR RAMANBHAI AMIN,VADODARA vs. INCOME TAX OFFICER, VADODARA

The appeal of the assessee is allowed for statistical purposes

Bench: Ms. Suchitra Kamble

against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi on 22.07.2025 for A.Y. 2012- 13. 2. The grounds of appeal raised by the assessee are as under: “1. The learned CIT(A) erred

KAILAS KALYAN CREATORS PRIVATE LIMITED,AHMEDABAD vs. ITO WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं /Ita No.2342/Ahd/2025 िनधा"रण वष" /Assessment Year : 2023-24 Kailas Kalyan Creators The Ito बनाम/ Private Limited Ward-2(1)(1) V/S. 5, Prerna Kutir Bungalows Ahmedabad – 380 051 Nr. Sarthi Hotel Vastrapur, Bodakdev Ahmedabad – 380 054 "थायी लेखा सं./Pan: Aaack 9110 C (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee By : Shri Chetan Agarwal, A.R. Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 24/02/2026 घोषणा की तारीख /Date Of Pronouncement: 09/04/2026 आदेश/O R D E R Per Sanjay Garg:

present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 28/11/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment

DE vs. THAN TRUST,VADODARAVS.THE ITO, WARD- EXEMPTION, VADODARA

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble

have granted benefit u/s 11 of the Act considering various submissions made by appellant. 5. Without prejudice to the above and in alternative, Ld. NFAC ought to have give direction to compute income on commercial principle and real income theory. 6. Charging of Interest u/s 234A, 234B, 234C are unjustified

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. FAIRDEAL SUPPLIERS LIMITED, AHMEDABAD

In the result, appeal of the Revenue is dismissed due to low tax effect

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.420/Ahd/2023 िनधा"रण वष" /Assessment Year : 2018-19 The Acit Fairdeal Suppliers Limited बनाम/ Circle-2(1)(1) 4Th Floor V/S. Ahmedabad – 380 015 Shalin Building Nr. Nehru Bridge Ashram Road Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aaacf 2878 C (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri P.F. Jain, Ar Revenue By : Shri Abhijit, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 09 /04/2026 घोषणा की तारीख /Date Of Pronouncement: 09 /04/2026 आदेश/O R D E R Per Sanjay Garg:

present appeal has been preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 29/03/2023 for Assessment Year (AY) 2018-19. 2. Before going to the merit of the case, the Authorized