IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.6738/Mum/2025 (Assessment Year: 2018-19)

Date of hearing : 24/12/2026 Date of pronouncement : 07/01/2026 O R D E R Per: Anikesh Banerjee (JM):

The instant appeal of the assessee preferred against the order of the NFAC, Delhi [for brevity, ‘Ld.CIT(A)’] order passed under section 250 of the Income-tax Act, 1961 (for brevity, ‘the Act) for the Assessment Year 2018-19, date of order 26/08/2025. The impugned order emanated from the order of the National e- Assessment Centre, Delhi (for brevity, ‘the Ld.AO’) order passed u/s 143(3) r.w.s.

143(3A) and 143(3B) of the Act, date of order 10/04/2021.

2. The brief facts of the case are that the assessee individual capacity filed the return. During the impugned assessment year assessee with the joint o