IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 204/SRT/2025

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Respondent by:

Shri Suresh K. Kabra, CA Date of Hearing Ms Namita Patel, Sr. DR Date of Pronouncement

19.01.2026 O R D2 E3 R.0 1.2026 PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 03.12.2024, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2011-12.

2. Notice u/s 148 has been issued on 21.03.2018 for the Assessment Year 2011-12. It was submitted that the assessee received notice on 02.01.2012, in the notice issued is invalid. The Ld. Sr. DR argued that the assessee has not informed