IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5313/MUM/2025 (Assessment Year:2018-2019)

Anil Kumar Gang

103, Shankeshwar Residency, Near Dhanwanti Hospital, Pal Road, Jodhpur – 342008. Rajasthan.

[PAN: ACEPG8249D] …………. Appellant Vs Income Tax Officer Ward 16(2)(1), Mumbai Aayakar Bhawan, Mumbai - 400001.

Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : None For the Respondent/Department : Shri B. Laxmi Kanth Date Conclusion of hearing : 16.12.2025 Pronouncement of order : 07.01.2026

O R D E R

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Per Rahul Chaudhary, Judicial Member:

1. The present appeal preferred by the Assessee is directed against the order, dated 30/07/2025, passed by the Additional/Joint Commissioner of Income Tax (Appeals) – 1, Gurugram [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had dismissed the appeal against the Intimation Order, dated 18/10/2022, passed under Section 154 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2018-2019.

2. The Assessee has raised following grounds of appeal :

1. That on the facts and law, in the circumstance