IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, SURAT BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Asstt Years: 2016-17 & 2017-18 Kanchan Devi Agarwal ITO, Ward-1(2)(1)

409, Chandanvan Apartment Vs Surat.

Majura Gate Surat 395 002.

PAN : ABQPA 9681 E (Applicant) (Responent)

Assessee by : Shri Ramesh Malpani, CA Revenue by : Shri Ajay Uke, Sr.DR Date of Hearing 25-09-2025 Date of Pronouncement 23-12-2025

O R D E R

Per Sanjay Garg, Judicial Member :

These two appeals are filed by the assessee against the separate orders of the National Faceless Appeal Centre (NFAC), Delhi (in short “the CIT(A)”), both dated 03.03.2025, for the Assessment Years (A.Y.) 2016-17 & 2017-18 in relation to assessment orders passed under Section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. As the facts involved in these two cases are identical, both the matters were heard together and are being disposed of vide this common order for the sake of convenience. We will first take up the appeal of the assessee for the A.Y. 2016-17.

ITA No.479/SRT/2025 for A.Y. 2016-17

3. The brief facts of the case are that the assessee had filed her retu