IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER &

SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No.1992/Ahd/2025 Assessment Year : 2020-21

Appellant by : Shri Gaurang Khakhkhar, CA Respondent by: Shri Rameshwar P Meena, SR-DR Date of Hearing 28.01.2026 Date of Pronouncement 30.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Commissioner of Income Tax(Appeal), Addl/JCIT (A)-6 Mumbai vide order dated 25.08.2025 For A.Y. 2020-21.

2. The assessee has taken the following grounds of appeal:-

“1 On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding the delay in filing the appeal cannot be condoned The appellant prays that the delay be condoned and appeal should be taken up for hearing

2. The CPC has erred in law as well as in facts in denial of exemption to the appellant on the