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. 890/SRT/2025 (Assessment Year: 2020-21)

Kamleshkumar Dhansukhlal Patel, Income Tax Officer, Vs.

At. Post Barsol, Tal. Dharampur, Ward 2, Dist. Valsad-396001 Valsad [PAN : AOSPP 6124 J]

(Appellant) .. (Respondent Appellant represented by : Shri Suresh K. Kabra, CA Respondent represented by: Shri Ashish Kumar, 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

25.03.2025 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 2020-21.

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

“The Ld. CIT(A) has erred and was not just and proper on the facts of the case and in law in confirming the addition of Rs.66,52,171/- on A/c of Agriculture Income. Wrongly declared for typographic mistake