IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT &

SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.699/Ahd/2025 (Assessment Year: 2024-25)

Niruben Ashokbhai Mehta Vs. Income Tax Officer, Family Trust, Ward-3(2)(1), 10, Jayantilal Park, Ambli Bopal Ahmedabad Road, Ambli, Ahmedabad-380060 [PAN No.AAETN2647Q]

(Appellant) .. (Respondent Appellant by : Shri Hemanshu Shah, CA Respondent by: Shri Ravindra, Sr. DR Date of Hearing 06.11.2025 Date of Pronouncement 25.11.2025

O R D E R

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), ADDL/JCIT (A)-2, Coimbatore vide order dated 14.03.2025 passed for A.Y.

2024-25.

2. The assessee has raised the following grounds of appeal:

“1. In law and in facts and circumstances of the Appellant’s case, the learned Commissioner of Income Tax (Appeals) has grossly erred in points of law and facts.

2. In law and in facts and circumstances of the Appellant’s case, the learned Commissioner of Income Tax (Appeals) has erred in holding status of assessee as AOP/BOI. The correct status is