IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER &

SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 4146/Mum/2025 (Assessment Year: 2017-18)

(Assessment Year: 2017-18)

(Assessment Year: 2017-18)

(Assessment Year: 2017-18)

(Assessment Year: 2017-18)

(Assessment Year: 2017-18)

(Assessment Year: 2017-18)

(Assessment Year: 2017-18)

Assessee by Shri Kapil Hirani, Ld. AR Revenue by Shri Rajesh Kumar Yadav, Ld. DR Date of Hearing 13.01.2026 Date of Pronouncement 19.01.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal is filed by the assessee against the order dated

17.10.2024 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] for Assessment Year 2017–18, whereby the CIT(A) dismissed the assessee’s appeal and confirmed the addition made by the Assessing Officer under section 69C of the Income-tax Act, 1961[hereinafter referred to as “the Act”] as per his order dated 29.03.2022 passed under section 147 read with section 144B of the Act.

Condonation of Delay

2. At the outset, we note that there is a delay of 169 days in filing the present appeal bef