IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA No. 195/AHD/2026 Assessment Years: 2022-23 Premal P. Pandya, (ABC) Deputy Commissioner of B 501, Krishna tower Opp Income tax, Circle Sachin Tower Satellite, 2(1)(1), Ahmedabad, Ahmedabad - 380015 Vs.

Gujarat - 380015 [PAN – AHSPP7498N]

(Appellant) (Respondent)

Assessee by Shri S. N. Soparkar, Sr. Advocate Revenue by Shri R P Rastogi, CIT-DR Date of Hearing 24.02.2026 Date of Pronouncement 14.05.2026

O R D E R

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 22.12.2025 for the Assessment Year (A.Y.) 2022-23 in the proceeding u/s 143(3) r.w.s. 144B of the Income Tax Act (hereinafter referred as “the Act”).

2. The brief facts of the case are that the assessee had filed his return of income for A.Y. 2022-23 on 30.07.2022 declaring total income of Rs.33,190/-. The case was selected for scrutiny and a notice u/s. 143(2) of the Act was issued on 02.06.2023. The assessee is a resident individual der