HARDIKKUMAR MAGANBHAI THUMAR,RAJKOT vs. THE INCOME TAX OFFICER WARD 1(1)(1), RAJKOT
In the result, the assessee appeal is allowed for statical purpose
ITA 625/RJT/2025[2020-21]Status: DisposedITAT Rajkot05 Jan 2026AY 2020-21
Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 625/Rjt/2025 "नधा"रणवष" / Assessment Year: (2020-21) (Hybrid Hearing) Hardikkumar Maganbhai Thumar Vs. The Income Tax Officer, Ward Jetalsar, Jetalsar Post, Jetpur Rajkot- 1(1)(1),/Rkt. 360360.Gujarat It Office, New Aaykar Bhavan, Vatiaka, Rajkot. Gujarat 360360 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Axupt8837F (Appellant) (Respondent) Appellant By : Shri Kishor Gheewala, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23 / 12 /2025 Date Of Pronouncement : 05 / 01 /2026
For Appellant: Shri Kishor Gheewala, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Section 143(1)(a)Section 143(3)Section 144BSection 194HSection 250Section 40
section 144B of the I.T. Act, on dated 12/09/2022.
Hardikbhai Maganbhai Thumar
The Grounds of appeal raised by the assessee are as follows: -
1. Addition of Rs. 7,40,673/- u/s 40(a)(ia) & Variation u/s 143(1)(a) of Rs. 12,508/-
The registry has informed that the present appeal has been filed after a delay of 25 days
