IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER&

SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 5851/MUM/2025 (AY: 2010-11)

(Physical hearing)

New Age Knowledge Solutions Limited Commissioner of Income Tax

804, Hallmark Business Plaza, Sant Vs (Appeals), Mumbai.

Dyaneshwar Marg, Near Gurunanak Hospital, Bandra East, Mumbai – 400081.

[PAN : AACCN9737A]

Appellant / Assessee Respondent / Revenue Assessee by Shri Bhupendra Shah, CA Revenue by Shri Biswanath Das, CIT-DR Date of Institution 23.09.2025 Date of hearing 07.01.2026 Date of pronouncement 12.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER;

1. This appeal by assessee is directed against the ex-parte order of ld.

CIT(A)/NFAC dated 20.06.2025 for Assessment Year (AY) 2010-11, wherein addition on account of unexplained credit under section 68 of Rs. 10.57 Crore and other additions made by Assessing officer (AO) was upheld.

2. Rival submissions of both the parties have been heard and record perused. The ld. Authorized Representative (ld. AR) of the assessee submits that there is delay of 23 days in filing appeal before this Tribunal. The assessee has filed it