IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1235/MUM/2025 Assessment Year: 2013-14 Nalin Jayantilal Shah Ward 34(3)(5), Mumbai

62, Hemgiri, 6th Road, JVPD Scheme, Near Bank of Maharashtra, Vile Parle, West, Vs.

S.O. 400056.

(PAN: AAGPS5573G)

(Appellant) (Respondent)

Present for:

Assessee : Shri Suchek Anchaliya, CA Revenue : Shri Leyaqat Ali Aafaqui, Sr. DR Date of Hearing : 30.07.2025 Date of Pronouncement : 28.08.2025

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of Ld. CIT(A), National Faceless Appeal Centre (NFSC), Delhi, vide order no. ITBA/NFAC/S/250/2024-25/1072924513(1), dated 05.02.2025 passed against the assessment order by Income Tax Officer-25(3)(5), Mumbai, u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 29.03.2016 for Assessment Year 2013-14.

2. Grounds taken by the assessee are as under:

“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A), erred in not holding the assumption of jurisdiction by the Ld. A. O. as bad in law as the assessment order is passed