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. 876/SRT/2025 (Assessment Year: 2014-15)

Maheboob Abbas Shaikh, Income Tax Officer, Vs.

Bhada Muslim Faliya, Kamrej, Ward 2(2)(1), Surat-394180 Surat [PAN : EAAPS 6740 F]

(Appellant) .. (Respondent Appellant represented by : Shri Suresh K. Kabra, CA Respondent represented by: Shri Ajay Uke, Sr DR Date of Hearing 22.01.2026 Date of Pronouncement 17.02.2026

O R D E R

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

Delay condoned.

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

13.01.2025 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)” for short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act” for short) for Assessment Year 2014-15.

2. The assessee has raised following grounds of appeal :-

of the case and in law in not adjudicating the legal ground challenging the

issue of Notice u/s 148.

of the case and in law in confirming the addition of Rs.54,16,688/- u/s 50C of

the Income-tax Act.

3. The Ld. CIT(A), NFAC has