IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 4456/MUM/2025(A.Y: 2017-18)

AjitKundanmalji Jain ITO Ward 20(1)(1), 1/35, 29B Tarachand Building, D. N. R. No. 124, 1^st floor, Piramal Singh Road, Love Lane, Mazgaon, Vs. Chamber, Lalbaug, Mumbai-

Mumbai-400 010 400 012.

PAN: ADYPJ1496Q (Appellant) (Respondent)

Assessee Represented by : Ms. Neha Paranjpe, Ld. AR Department Represented by : ShriKiran K. Chhatrapati, Ld. DR Date of conclusion of Hearing : 14.08.2025 Date of Pronouncement : 21.08.2025

O R D E R

PER RAJ KUMAR CHAUHAN (J.M.):

1. This appeal is filed by the appellant/assessee against the orderof Ld.

Commissioner of Income Tax (Appeals) / Addl/ JCIT(A), Mysore [hereinafter referred to as the “CIT(A)”],passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated

28.10.2024for the A.Y. 2017-18 wherein the appeal of the assessee was dismissed ex-parte for non prosecution of the case by the assessee as the assessee has failed to respond to the notices issued on various dates as mentioned in para 4 of the impugned order.

2. The brief fact