IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER &

SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील स.ं /ITA Nos.224/SRT/2025 Assessment Year: (2017-18)

(Hybrid hearing)

Pravinbhai Odhavjibhai Vs. ITO, Mangukiya, Ward – 3(2)(2), 54, Gayatri Parivar -3/B, Katargam Surat Surat - 395004 èथायीलेखासं./जीआइआरसं./PAN/GIR No: AOKPM2448C (अपीलाथ(cid:334)/Appellant) ((cid:366)(cid:529)थ(cid:334) /Respondent)

Appellant by Shri Chirag A. Bhalani, CA Respondent by Ms Neerja Sharma, Sr. DR Date of Hearing 18/11/2025 Date of Pronouncement 26/12/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM:

This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 11.10.2024 by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘CIT(A)’] for the assessment year (AY) 2017-18.

2. The grounds of appeal raised by the assessee are as under:

“1. The learned CIT(Appeal) has erred in law and on the facts of the case by passing the ex-parte order.

2. The Ld. CIT(Appeal) ought to consider the Facts, records available on the face of record