IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 264/RJT/2024 ((cid:11)नधा(cid:15)रणवष (cid:15) / Assessment Year: (2019-20)

(Hybrid Hearing)

Arvind Durlabhji Jogia Vs. The Pr. Commissioner of Ashapura Jewells, Kirti Mandir Income Tax, Jamnagar Road, Porbandar Income Tax Office, 4^th floor Manek Centre, Nehru Road, Jamnagar - 361008 (cid:19)थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACCPJ0313M (Appellant) (Respondent)

आयकरअपीलसं./ ITA No.265/RJT/2024 िनधा(cid:15)रणवष(cid:15) / Assessment Year: (2019-20)

Prakash Ashokbhai Raninga Vs. The Pr. Commissioner of C/o. K. P. Parekh & Co., Office No. Income Tax, Jamnagar, 113-114, J. P. Towers, Tagor Road, 4^th Floor Manek Centre, Nehru Nr. Bhakti Nagar Station Plot, Road, Rajkot – 360002 Jamnagar – 361008 (cid:19)थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEUPR4458R (Appellant) (Respondent)

Appellant by : Shri Kalpesh Parekh, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT(DR)

Date of Hearing : 05/02/2025 Date of Pronouncement : 02/05/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:

Captioned two appeals filed by the different assessee, per