आयकर अपीलीय अिधकरण,अहमदाबाद (cid:8)यायपीठ ‘C’ अहमदाबाद।

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ]

AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.183/Ahd/2025 Asstt.Year : 2016-2017 ITO, Ward-4(2)(3) Shri Nitinbhai Kanubhai Patel Ahmedabad. Vs. Room No.303, 3^rd Floor Aaykar Bhavan Vejalpur, Ahmedabad.

PAN : AASPP 5802 F (Applicant) (Responent)

Assessee by : None Revenue by : Shri Veerabadram Vislavath, sr.DR.

सुनवाई क(cid:9) तारीख/Date of Hearing : 13/10/2025 घोषणा क(cid:9) तारीख /Date of Pronouncement: 14/10/2025 आदेश/O R D E R PER MAKARAND V.MAHADEOKAR, AM:

This appeal by the Revenue is directed against the order dated

11.11.2024 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the CIT(A)”] for the Assessment Year 2016–17, arising from the assessment order dated 22.05.2023 passed under section 147 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] by the Assessment Unit of Income Tax Department [hereinafter referred to as “Assessing Officer or AO”].

2. Facts of the Case

2.1 The assessee is an individual engaged in the pr