ALI ASGAR,RATLAM vs. CIT APPEAL, NFAC

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshiali Asgar, Cit(A) बनाम/ 221/1, Badri Colony Near Vs. Narsingh Vatika, Silawato Ka Waas, Ratlam (Pan:Bhspa5967N) (Appellant) (Respondent) Assessee By Shri Mohd. Kaid Kangsiwala, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026 आदेश/ O R D E R

246A of the Act before the Ld. CIT (A) who by the “Impugned Order” has dismissed the first appeal of the Assessee on the grounds & reasons stated therein. The core Page 2 of 9 Ali Asgar ITA No. 375/Ind/2025 - A.Y.2019-20 grounds & reasons for the dismissal of the first appeal were as under:- “ 5.0 During the appellate proceedings, following hearing notices