IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Azure Knowledge The Deputy Commissioner Corporation Private of Income Tax, Limited, Circle – 1(1)(1), Azure House, Ahmedabad, Nr. Town Hall, Vs. Income Tax Office, Ahmedabad – 380 006. Vejalpur, (Gujarat). Ahmedabad – 380 051 [ PAN – AAFCS 3464 A] (Gujarat).

(Appellant) (Respondent)

Assessee by Shri Biren Shah, AR Revenue by Shri B.P. Srivastava, Sr. DR Date of Hearing 14.08.2025 Date of Pronouncement 04.09.2025

O R D E R

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short “the CIT(A)”) dated 09.10.2024 for the Assessment Year (A.Y.) 2017-18 in the proceedings under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. The brief facts of the case are that the assessee had filed its return of income for the A.Y. 2017-18 on 28.11.2017 declaring total income of Rs.45,19,410/-. The case was selected for scrutiny under CASS. The assessment was completed under Section 1