, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 245/Ind/2023 (Assessment Year: 2018-19)

Jagdish Kumar Gulia, ITO, 3(1)

BP-76 Lake Pearl Garden, Bhopal Airport Road, बनाम/

Vs.

Bhopal (Assessee/Appellant) (Revenue/Respondent)

PAN: ACKPG4364M Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.05.2025 Date of Pronouncement 09.05.2025 आदेश / O R D E R Per B.M. Biyani, AM:

Feeling aggrieved by order of first appeal dated 28.04.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of intimation of assessment dated 29.04.2019 passed by learned ADIT, CPC, Bangalore [“AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal.

2. The background facts leading to this appeal are such that the assessee-individual filed return of AY 2018-19 declaring a total income of Rs.

11,52,220/-. The AO processed assessee’s return through intimation dated 29.04.2019 u/s 143(1) determining total