IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT &

SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.195/Ahd/2025 (Assessment Year: 2017-18)

M/s. Ankur Fine Products, Vs. Income Tax Officer, Sagar House, Opp. Stock Ward-6(1)(2), Exchange, Panjarapole Char Rasta Ahmedabad Azad Society, Ahmedabad-380015 [PAN No.AADFA0503F]

(Appellant) .. (Respondent Appellant by : Shri Parin Shah, AR Respondent by: Shri Ravindra, Sr. DR Date of Hearing 04.11.2025 Date of Pronouncement 06.11.2025

O R D E R

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), ADDL/JCIT(A)-2, Noida vide order dated 04.10.2024 passed for A.Y. 2017-

18.

2. The assessee has raised the following grounds of appeal:

“1. On the facts and circumstances of the case, and in law, the Ld. Commissioner of Income-tax (Appeal) [‘the CIT(A)’] erred in confirming the disallowance amounting to Rs.9,99,393/- made by the Income Tax Officer Ward 6(1)(2)-Ahmedabad (Ld. AO’), without considering the submission filed the Appellant which has resulted in violation of princip