IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील स.ं /ITA No.907/SRT/2024 Assessment Year: (2017-18)

(Physical Hearing)

Pravinbhai Vallabhbhai Kakadiya – HUF, Vs. The ITO, M-43, Ratnaprabha Co-op. Housing Ward – 2(3)(3), Society, Bharthana, Vesu, Surat - 395007 Surat èथायीलेखासं./जीआइआरसं./PAN/GIR No: AANHP0960R (Appellant) (Respondent)

Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Minal Kamble, Sr. DR Date of Hearing 17/12/2024 Date of Pronouncement 10/01/2025 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 14.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2015-16.

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

“1. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in making additio