IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015-16 Mr. Atul Nripraj Barar, Income Tax Officer, 6^th Floor, Barar House, 239, Ward 17(1)(2), A.R. Street, Room No.116, 1^st Floor, Vs.

Stationery Market, Aayakar Bhavan, Mumbai, M.K. Road, Maharashtra – 400 003 Mumbai - 400020 PAN: AABPB4988P (Appellant) (Respondent)

Present for:

Assessee by : Ms. Neha Paranjpe, Ld. A.R.

Revenue by : Shri Manoj Kumar Sinha, Ld. Sr.D.R.

Date of Hearing : 09.04.2025 Date of Pronouncement : 09.04.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 30.09.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2015-16.

2. In the instant case, the Assessee by raising additional grounds of appeal, has challenged the reopening of the proceedings u/s 147 of the Act mainly on the reason that the Assessing Officer (AO) has reopened the assessment proceedings by issuing a notice dated 30.03.2017