आयकर अपीलीय अिधकरण, सूरत (cid:586)ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 128/SRT/2023 (AY 2012-13)

(Physical court hearing)

Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, बनाम Surat, Room No.606, Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [PAN : AJAPP 1141 J] Surat-395 001 अपीलाथ५/Appellant ঋ(cid:529)थ५ /Respondent िनधा१ौरती की ओर से /Assessee by Shri Mehul Shah, CA राज(cid:738) की ओर से /Revenue by Shri Mukesh Jain– Sr-DR सुनवाई की तारीख/Date of hearing 27.12.2024 उद्घोषणा की तारीख/Date of 19.02.2025 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi/Commissioner of Income tax (Appeals) [for short to as “NFAC/Ld.CIT(A)] dated 20.12.2022 for assessment year (AY) 2012-13, which in turn arises out of assessment order passed by Assessing Officer under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred