IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: S H RI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER MANOJKUMAR SRINIWAS PACHERIWALA, 501, HARIHAR COLLECTION, ANMOL MARKET, KAMELA DARWAJA, RING ROAD, SURAT - 5950002 PAN: ABJPP3803E (APPELLANT) VS THE INCOME - TAX OFFICER, WARD - 2(3), SURAT (RESPONDENT) ASSESSEE BY: SHRI H.R. VEPARI , A.R. REVENUE BY : S H RI PRASENJIT SINGH , SR. D . R. DATE OF HEARING : 24 - 08 - 2 015 DATE OF PRONOUNCEMENT : 24 - 08 - 2 015 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2005 - 06 , AR ISES FROM ORDER OF THE CIT(A) - II, SURAT DATED 21 - 07 - 2011 IN APPEAL NO. CAS - II/42/ 10 - 11 , I T A NO . 2396 / A HD/20 11 A SSESSMENT YEAR 200 5 - 06