IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 1130/Srt/2024 (Assessment Year 2013-14)

(Hybrid hearing Jaiprakash Khanchand Aswani, A.C.I.T., Top Floor, Ason City, City Light Circle-1(2), Vs.

Road, City Light, Surat. Surat.

PAN No. AASPA 3016 C Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rajesh C Shah, CA Department represented by Shri Mukesh Jain, Sr.DR Date of Institution of Appeal 30/10/2024 Date of hearing 16/01/2025 Date of pronouncement 16/01/2025 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:

1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)/Addl./JCIT(3)-3, Bengaluru (in short, the ld. CIT(A)) dated 03/09/2024 for the Assessment year (AY) 2013-14.

Following grounds of appeal have been raised by the assessee:

“1. The ld. CIT(A) has erred in not following the order of the jurisdictional tribunal on the same issue for another year.

2. The ld. CIT(A) has erred in dismissing the appeal, but in order she has mentioned to treat business income, however, there is no de