IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2018/PUN/2025 िनधा(cid:6981)रण वष(cid:6981) / Assessment Year : 2018-19 ITO, National e-Assessmen t Vs. Shrikanta Amritkumar Centre, Delhi. Jain, 341, 342, Khanjire Industrial Estate, Shahpur, Ichalkaranji- 416115. PAN : AAXPJ0016G Appellant Respondent Revenue by : Shri Amit Bobde Assessee by : Shri Pramod S. Shingte Date of hearing : 17.12.2025 Date of pronouncement : 19.02.2026 आदेश / ORDER PER VINAY BHAMORE, JM:

This appeal filed by the Revenue is directed against the order dated 30.06.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2018-19.

2. The Revenue has raised the following grounds of appeal :-

“1. On the facts and circumstances of the case and in law, the Ld.

CIT(A) erred in allowing the appeal of the assessee?

2. On the facts and circumstances of the case and in law the Ld.

CIT(A) erred in disregarding the fact that the notice u/s. 143(2) was issued on 28.09.2019 which was prior to the death of the assessee i.e. on 13.11 2019?

3. On the facts and circumstances of the case and in law the Ld.CIT(A) erred in di