CHIRAG BHIKHABHAI PATEL MAHEMDABAD vs DCIT CENTRAL CIRCLE-1 JAMNAGAR JAMNAGAR

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2026 Supreme(Online)(ITAT) 522

INCOME TAX APPELLATE TRIBUNAL (RAJKOT BENCH)
CHIRAG BHIKHABHAI PATEL MAHEMDABAD – Appellant
Versus
DCIT CENTRAL CIRCLE-1 JAMNAGAR JAMNAGAR – Respondent

आयकरअपीलीयअिधकरण,राजकोट(cid:586)ायपीठ,राजकोट।

IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC”

RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपील सं. /ITA No.727/RJT/2025 िनधा१रण वष१/Assessment Year : 2019-20

Chirag Bhikhabhai Patel 10-B, Navjivan Society, Mahmedabad Kheda 387130, Gujarat India	बनाम/ Vs	DCIT, Central Circle-1, Jamnagar Income Tax Office, Taranjali Building, Near Amber Cinema, Jamnagar, Jamnagar Gujarat 361008
(cid:725)ायीलेखासं ./जीआइआरसं ./PAN/GIR No.: AIEPP7006P
(अपीलाथ५/Appellant) (ঋ(cid:529)थ५/Respondent)

िनधा१ौरती की ओर से/Assessee by : Ms. Rutvika, Ld. AR राज(cid:738)की ओर से / Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई की तारीख Date of Hearing : 05/12/2025 /

घोषणा की तारीख Date of Pronouncement : 12/01/2026 /

आदेश/ORDER Per, Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to Assessment Year 2019-

20, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) (‘CIT(A)’), dated 16.10.2025, which in turn arises out of an assessme

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2026 Supreme(Online)(ITAT) 522

INCOME TAX APPELLATE TRIBUNAL (RAJKOT BENCH)CHIRAG BHIKHABHAI PATEL MAHEMDABAD – AppellantVersusDCIT CENTRAL CIRCLE-1 JAMNAGAR JAMNAGAR – Respondent

INCOME TAX APPELLATE TRIBUNAL (RAJKOT BENCH)
CHIRAG BHIKHABHAI PATEL MAHEMDABAD – Appellant
Versus
DCIT CENTRAL CIRCLE-1 JAMNAGAR JAMNAGAR – Respondent