IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORESHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDAPRUSETH, ACCOUNTANT MEMBER ITA No.6611/MUM/2024 (Assessment Year :2017–18)

Shravan Singh Parmar, C02 – 02 Ramratan Co. HSG, Ramdev Park Bind, Shiwargarden, Mira RD E, Thane - 401105 ……………. Appellant PAN – CEVPP3823F v/s ITO, Ward-2(1), Qureshi Mansion, Gokhale Road, ……………. Respondent Thane - 400602 Assessee by :Shri Bhupendra Shah, CA Revenue by : Smt. Smitha V. Nair, CIT(DR)

Date of Hearing – 14/05/2025 Date of Order –19/05/2025

O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the impugned order dated 29/11/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”], for the assessment year

2017-18.

2. In this appeal, the assessee has raised the followinggrounds: –

“1. In the facts and the circumstances of the case and in law, the learned A.O. erred in passing the order u/s 144 without granting personal hearing through video conferencing and also passing order u/s 144 just because Appellant could not com