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IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM (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)

(Assessment Year: 2017-18)

Assessee by : Shri Ritika Agrawal Respondent by : Shri Asif Karmali SR DR Date of Hearing : 31.10.2025 Date of Pronouncement : 23.01.2026

O R D E R

Per Kavitha Rajagopal, J M:

This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) 52, Mumbai (‘ld. CIT(A)’ for short), passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2017-18.

2. It is observed that the present appeal is time barred by six days for which the assessee has filed an application for condoning the delay along with an affidavit. On perusal of the same, we deem it fit to hold that the assessee has “sufficient cause” for the said delay. Delay is hereby condoned.

3. The assessee has raised the following grounds of appeal:

1. BECAUSE, the CIT(A) has erre