In the result, appeal of the assessee is allowed for statistical purposes
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.807 & 808/Srt/2024 Assessment Year: (2020-21) (Physical Hearing) Soni & Brother, Vs. The Ito, H-29, New Sardar Market, Dumbhai Ward – 2(3)(6), Patia, Surat - 395010 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawfs6792H (Appellant) (Respondent) Appellant By Shri Ashish Bhoola, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 21/01/2025 Date Of Pronouncement 22/01/2025
condoned and appeal was not admitted. The CIT(A) has also not admitted the additional evidence under Rule 46A of the IT Rules and confirmed the addition of Rs.6,09,950/-. Before us, the ld. AR submitted that the registered e-mail id in the Income-tax e-filling portal was ‘sonibrothers@abncoca.in’ but notices of hearing were sent