IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1113/Srt/2025 (Assessment Year: 2018-19)

Appellant by : Shri Rajesh C Shah, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 11.12.2025 Date of Pronouncement 08 .01.2026 O R D E R PER SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is field by the assessee against the order passed by the National Faceless Appeal Centre(NFAC), Delhi (hereinafter referred as “CIT(A)”) dated 12.08.2025 for the Assessment Year 2018-19 in the proceeding u/s.143(3) of the Income Tax Act.

2. The brief facts of the case are that the assessee had filed return of income for A.Y 2018-19 on 31.08.2018, declaring total income of Rs.2,81,870/-. The case was selected for scrutiny under CASS. In the course of assessment proceeding, the Assessing Officer found that the assessee had purchased an immovable property during the year for a consideration of Rs.63,24,500/-. However,