IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2083/Ahd/2025 (िनधा(cid:91)रण वष (cid:91) / Assessment Year : 2020-21)

Piyush Bavanjibhai बनाम/ Income Tax Officer Viradia Vs. Ward -2, Int. Tax, 22/B, Shree Balaji Valley, Ahmedabad Isanpur S.O, Ahmedabad City, Ahmedabad, Gujarat -

382443 Öथायी लेखा सं./जीआइआर सं./PAN/GIR No. : BEEPV7622E (Appellant) .. (Respondent Shri Shailesh J. Shah, A.R.

अपीलाथ(cid:568) ओर से /Appellant by :

Shri Sher Singh, CIT.DR (cid:292)×यथ(cid:568) क(cid:551) ओर से/Respondent by :

Date of Hearing 25/03/2026 Date of Pronouncement 16/04/2026 (आदेश)/ORDER PER ANNAPURNA GUPTA, AM:

The present appeal has been filed by the assessee against the order of the Ld. Income Tax Officer, Ward-2, Int. Tax, Ahmedabad (hereinafter referred to as “AO”) dated 24.09.2025 passed under Section 147 r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2020-21.

2. Brief facts relating to the case are that the assesse is a Non- resident Indian. Order u/s.147 r.w.s. 144C(13) of the Act was passed