DHIRAJLAL GOVINDBHAI PATEL ,RAJKOT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT
The appeal of the assessee is treated as allowed
ITA 299/RJT/2024[2020-21]Status: DisposedITAT Rajkot22 Jan 2025AY 2020-21
Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.299/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2020-21) (Hybrid Hearing) Dhirajlal Govindbhai Patel Vs. The Ito, Ward – 1(2)(1), Mayurpankh Industries, K-1/49, Aayakar Bhawan, Race Course Road-D, Phase-I, Aji Gidc, 80Ft Ring Road, Road, Rajkot – 360001 Rajkot – 360003 Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agepp0489N (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 22 /10 /2024 Date Of Pronouncement : 22 /01 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre [(In Short “Nfac/Ld.Cit(A)”] Vide Order Dated 08.05.2024, Which In Turn Assessment Order Passed By Assessment Unit, Income Tax Department / Assessing Officer Under Section 154 Of The Income Tax Act, 1961 (In Short “The Act”).
For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(1)Section 154Section 54G
section 154 of the Income Tax Act, 1961 (in short “the Act”).
2. Grounds of appeal raised by the assessee are as followed:
ITA No.299/RJT/2024 A.Y. 2020-21
Dhirajbhai Govindlal Patel v. ITO
1) The Learned Commissioner of Income – tax (Appeals), NFAC, Delhi erred in confirming action of CPC in making addition of Rs. 68,02,077/- by disallowing
