RUPAL NIRAV SHAH SURAT vs 1 (3) SURAT - 2026 Supreme(Online)(ITAT) 1308

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2026 Supreme(Online)(ITAT) 1308

INCOME TAX APPELLATE TRIBUNAL (SURAT BENCH)
RUPAL NIRAV SHAH SURAT – Appellant
Versus
1 (3) SURAT – Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 808/SRT/2025

Rupa l Nirav Sha h, 10-C, Ratna Anushree Apa rtment, Nr. Raghu Ramji Party Plot, Umra, Surat-395007	(Assessment Year: 2018-19) Vs.	Deputy Commissioner of Income-tax, Circle 1(3), Surat
Appellant		Respondent

A ppellant represented by :

( ) .. ( )

Respondent represented by:

Shri Ankur Shah, CA Date of Hearing Shri Ajay Uke, Sr DR Date of Pronouncement

21.01.2026 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal has been filed by the assessee against the order dated

04.06.2025 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)”), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year 2018-19.

2 . “T1h. eT ahsaste ossne teh hea fsa rcatsi saendd f oclilrocwuminsgt agnroceusn odfs tohfe a cpapseea tl h: e learned CIT(A) has erred in not considering the submissions and contentions of the appellant and confirmed the additions of Rs.19,21,024/- made by the

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2026 Supreme(Online)(ITAT) 1308

INCOME TAX APPELLATE TRIBUNAL (SURAT BENCH)RUPAL NIRAV SHAH SURAT – AppellantVersus1 (3) SURAT – Respondent

INCOME TAX APPELLATE TRIBUNAL (SURAT BENCH)
RUPAL NIRAV SHAH SURAT – Appellant
Versus
1 (3) SURAT – Respondent