IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER &

SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील स.ं /ITA No.206/SRT/2025 Assessment Year: 2011-12 (Hybrid hearing)

Shri Vikramsinh Thakorbhai Assistant Commissioner of Ravat बनाम/ Income-tax, Circle-Valsad, 208 117/Ravat Falia/ Bhutsar/ Vs. Palak Arcade, Shantinagar, Tithal Taluka/ Dist. Valsad-396 005 Road, Valsad-396 001 èथायीलेखासं./जीआइआरसं./PAN/GIR No: ALCPR 4584 K (अपीलाथ(cid:334)/Appellant) ((cid:366)(cid:529)थ(cid:334) /Respondent)

(cid:467)नधा(cid:91)(cid:464)रती क(cid:551) ओर से

/Appellant by Shri Rajesh Upadhyay, AR Shri Ajay Uke, Sr-DR राजèव क(cid:551) ओर से /Respondent by Date of Hearing 22/07/2025 सुनवाई क(cid:551) तार(cid:547)ख/

उ(cid:622)घोषणा क(cid:551)

तार(cid:547)ख/Date of Pronouncement 26/09/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM:

This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 12.02.2024 by the Commissioner of Income-tax Appeal, Addl/JCIT(A)-2 Coimbatore [in short, the ‘CIT(A)’] for the assessment year (AY) 2011-12, which in turn arises out of assessment order pa