IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM ITA No. 28/Mum/2025 (Assessment Year: 2019-20)

Teckmen Systems ITO Ward 27(3)(1)

C/o. G. P. Mehta & Co. CAS, 807, Room No. 422, Tower – 6, Vashi Tulsiani Chambers, Nariman Point, Railway Station, Commercial Vs.

Mumbai – 400021. Complex, Vashi, New Bombay –

400 703.

PAN/GIR No. AAAFT3969K (Appellant) : (Respondent Assessee by : Shri G. P. Mehta, CA Respondent by : Shri Ajit Pal Singh, SR. DR.

Date of Hearing : 17.04.2025 Date of Pronouncement : 30.06.2025

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), ADDL/JCIT(A)-3, Bengaluru (‘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) 2019-20.

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

“1. The orders passed by the learned lower authorities are bad in law and bad in facts.

2. Intimation issued u/s 143 (1) of the I.T. Act, 1961, by making an adjustment to the returned income at Rs.37,19,500/- in the context of Sec. 50C of the I.T. Act,