आयकर अपीलीय अिधकरण,राजकोट Æयायपीठ, राजकोट।

IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC”

RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.552/RJT/2025 (cid:467)नधा(cid:91)रणवष (cid:91) / Assessment Year: (2016-17)

(Hybrid Hearing)

Kantaben Vajubhai Paghadal Vs. IT-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: CXMPP2962D (Appellant) (Respondent) Appellant by : Shri Sagar Shah, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 18/09/2025 Date of Pronouncement : 28/11/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, AM Captioned appeal filed by the assessee, pertaining to Assessment Year

2016-17, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 20/03/2025, which in turn arises out of an order passed by the Assessing Officer dated 05/12/2018 u/s 143(3) of the Income Tax Act, 1961.

2. The appeal filed by the assessee for Assessment Year 2016-17, is barred by limitation by 84 days. The