IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./

((cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2017-18)

Patel Kalubhai Arjanbhai Income Tax Officer बनाम/

(HUF) Ward 7(2)(1), Ahmedabad Vs.

Bunglow 235, Lane 12, Satyagrah Chhavni, Satellite, Ahmedabad –

380015, Gujarat èथायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEHP0886R (Appellant) .. (Respondent Shri Rupesh R. Shah, AR.

अपीलाथ(cid:568) ओर से /Appellant by :

Shri J L Bhatia, Sr. DR (cid:292)×यथ(cid:568) क(cid:551) ओर से/Respondent by :

Date of Hearing 13/02/2025 Date of Pronouncement 08/05/2025

O R D E R

The present appeal has been filed by the assessee against the order passed by the Commissioner of Income Tax(Appeals), ADDL/JCIT(A)-6, Kolkata (in short ‘the CIT(A)’) under Section 250 of the Income Tax Act, 1961 (in short ‘the Act’) dated

04.11.2024 pertaining to Assessment Year 2017-18.

2. The grounds raised in the appeal by the assessee are as under:

“1. ADDL/JCIT (A)-6 KOLKATA erred in law and on facts hurriedly passed order under S.250 without seeing that appellant has filed form Number 1 under DTVSV 2024 precluded appellant from the above scheme order may be