IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.16/RJT/2024 ((cid:467)नधा(cid:91)रणवष (cid:91)/ Assessment Year: (2011-12)

(Hybrid Hearing)

Prabhaben Nandlal Ratpiya, Vs. The ITO, “Pushpak”, Mahendrasinhji Chowk, Ward – 1, Street No.2, Ambawadi, Keshod – Junagadh

362220 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: ALSPR3548M (Assessee) (Respondent)

Assessee by :Shri Chetan Agarwal, AR Respondent by :Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing : 04/09/2024-refixed for hearing on 31.12.2024 Date of Pronouncement : 17/03/2025 आदेश / O R D E R PER DR. A. L. SAINI, AM:

Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2011-12, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘Ld. CIT(A)/NFAC’], dated 21.11.2023, which in turn arises out of an assessment order passed by the Assessing Officer, vide order dated 10.10.2018.

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

1.Ld. Commissioner of Income tax (Appeals), National Faceless Appeal Centre has er