आयकर अपीलीय अिधकरण,राजकोट (cid:586)ायपीठ,राजकोट।

IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC”

RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपील सं. /ITA No.483/RJT/2025 िनधा१रण वष१/Assessment Year : 2013-14 Ashish Mansukhlal Gokani बनाम Commissioner of Income Tax Mithapur, Dist: Devbhoomi, (Appeals), /

Dwarka (Guj) – 361345 National Faceless Assessment Vs [Mahesh N. Paun Advocate, Centre (NFAC), Income Tax Taxation Consultant, Shreeji Department, Delhi Chambers, 17-Nava Para, Near S.B.I. (ADB), Jam-Khambhaliya, Gujarat – 361305]

(cid:725)ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAPPG2259N (अपीलाथ५/Appellant) (ঋ(cid:529)थ५/Respondent) िनधा१ौरती की ओर से/Assessee by : Shri Mahesh Paun, Ld. AR राज(cid:738)की ओर से / Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई की तारीख /Date of Hearing : 18/09/2025 घोषणा की तारीख /Date of Pronouncement : 28/11/2025 आदेश/ORDER Per Dr. Arjun Lal Saini, A.M.:

Captioned appeal filed by the assessee, pertaining to Assessment Year 2013-

14, is directed against the order passed under section 250(6) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Inco