IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT &

MS PADMAVATHY S, AM I.T.A. No. 4167/Mum/2025 (Assessment Year: 2014-15)

Sangita Pramod Harlalka Income Tax Officer-23(3)(6), 2^nd Floor, Jai Anand Building, Piramal Chambers, Lalbaug, 573 JSS Road, Chira Bazar, Vs. Mumbai-400012.

Mumbai-400004.

PAN: AAAPH8161P Appellant) : Respondent Appellant /Assessee by : Shri Jaiprakash Bairagra & Rupa Nanda, AR Revenue / Respondent by : Shri Swapnil Choudhary, Sr. DR Date of Hearing : 13.08.2025 Date of Pronouncement : 28.08.2025 O R D E R Per Padmavathy S, AM:

These appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [In short 'CIT(A)'] passed under section 250 of the Income Tax Act, 1961 (the Act) dated 07.05.2025 for Assessment Year (AY) 2014-15. The assessee through ground no.1 has raised the legal contention that the assessment order is unsigned and therefore invalid. The ld. AR during the course of hearing submitted that if the said legal ground is adjudicated in favour of the assessee then the rest of the grounds on merits would become academic.

2. The assessee is an