KALPESH CHATURBHAI RAIYANI,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1), RAJKOT
Appeal is allowed for statistical purpose
ITA 145/RJT/2025[2016-17]Status: DisposedITAT Rajkot04 Nov 2025AY 2016-17
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 143-145/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15-2016-17) Kalpesh Chaturbhai Raiyani The Income Tax Officer, Ward- 8-New Meghani Nagar Corner, Sahakar Vs. 1(1)(1), Main Road, Aaykar Bhawan, Race Course Ring Rajkot - 360002 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aszpr8968H (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/08/2025 : 04/11/2025 Date Of Pronouncement Order Per, Dinesh Mohan Sinha, J.M.: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15 – 2016-17, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961, By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 05.06.2024/06.06.2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 147 Read With Section 144B Of The Act, On 28.03.2022/ 29.03.2024. Ita No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds Of Appeal Raised By The Assessee Are As Follows (Ita No. 143- Rjt-25):
For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144BSection 147Section 148Section 250Section 69B
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days in filling the appeal before this Tribunal. That the assessee moved an application for condonation of delay in filing the appeal along with the affidavit, the relevant portion of the sad application is reproduced:
“b. In the course of the appellate proceeding all the notices were uploaded on web-portal of the Income Tax Department and also sent
