PANKAJBHAI DEVRAJBHAI SOLIYA,BHARUCH vs. ITO, WARD 2(1), BHARUCH

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1086/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pankajbhai Devrajbhai Soliya, Vs. Nfac, Delhi Plot No.5107, Nr. Khwaja Chowkdi, (Present Jurisdictional Ao: G.I.D.C Ankleshwar, Bharuch – 393002, Ito, Gujarat Ward – 2(1), Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bmpps9450N (Appellant) (Respondent) Appellant By Shri Biren Shah & Gulab Thakor, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 13/01/2025 Date Of Pronouncement 16/01/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 30.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AY) 2017-18. 2. The grounds of appeal raised by the assessee are as under: “1. In law and in the facts