In the result, appeal of the assessee stands allowed
Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.859/Srt/2025 िनधा"रण वष" /Assessment Year : 2016-17 Chintan Vrajlal Mangukiya Assessment Unit Ito बनाम B-76 Ramkrishna Society Jurisdictional Ao / L.H. Road Ward-3(3)(1) V/S. Varachha Surat – 395 006 Ito Ward-3(3) Surat – 395 001 "थायी लेखा सं./Pan: Blppm 3876 F (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee By : Shri P.M. Jagasheth, Ca Revenue By : Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 10/12/2025 घोषणा की तारीख /Date Of Pronouncement: 09/03/2026 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 25/03/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Years (Ays) 2016-17. 2. The Appeal Of The Assessee Is Time-Barred By 79 Days. A Separate Application For Condonation Of Delay Has Been Filed, Wherein, It Has Been Chintan Vrajlal Mangukiya Vs.Ito Asst. Year : 2016-17
delay in filing the appeal is hereby condoned. 3. The assessee, in this appeal, has raised the following grounds of appeal: “1. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer