SURESHBHAI RANCHHODBHAI PATEL,AHMEDABAD vs. ACIT CIRCLE 6(1), AHMEDABAD, AHMEDABAD
In the result, both the appeals of the assessee are allowed for statistical purposes
ITA 1328/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2017-2018
Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1327 & 1328/Ahd/2024 ("नधा"रण वष" / Assessment Year: 2016-17 & 2017-18) बनाम/ Sureshbhai Ranchhodbhai Acit Circle 5(2)(1), Ahmedabad Patel Vs. 1, Shayona Darshan & Bunglow, Opp. Gujarat High Court, Ghatlodia, Acit, Circle 6(1), Gujarat – 380061 Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp1167A (Appellant) .. (Respondent) Assessee By : Shri R B Tank, A.R. Shri Kavan Limbasiya, Sr. Dr Revenue By : 26/03/2025 Date Of Hearing Date Of Pronouncement 29/04/2025
For Appellant: Shri R B Tank, A.RFor Respondent: 26/03/2025
Section 143(3)Section 56Section 56(2)(vii)Section 57
delay in filing the two appeals is condoned.
3. The assessee has taken following grounds in these appeals:
ITA No.1327/Ahd/2024 – A.Y. 2016-17
“1. The learned Commissioner of Income Tax (Appeal)-NFAC
Delhi, has grievously erred in facts and law while passing the order under consideration
2. The learned Commissioner of Income Tax (Appeal)-NFAC
Delhi, erred in facts