, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 352/Ind/2024 Assessment Year : 2017-18 Dharmendra Doshi, ITO, 147-B, Sector-F, 1(1), Sanwer Road Industrial / Indore.

बनाम Area, Vs.

Indore (Assessee/Appellant) (Revenue/Respondent)

PAN:AFSPD7034G Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, CA Revenue by Shri Sanjeev H. Bhagat, Sr. DR Date of Hearing 11.12.2024 Date of Pronouncement 20.01.2025 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by appeal-order dated 21.02.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 29.11.2019 passed by learned ITO-1(1), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds as mentioned in Appeal Memo (Form 36).

2. The background facts leading to present appeal are such that the assessee- individual is engaged in the business of trading of plastic scrap and old bottles in proprietorship concerned named “M/s Parsvnat