IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 5551/MUM/2024 Assessment Year: 2017-18 Shree Ghatkopar Sarvajanik Income Tax Officer, Exem Jivdaya Khatu ward-2(3), Jivdaya Lane Agra Road, Mumbai Vs.

Ghatkopar, Mumbai – 400086 (PAN: AABTS9826R)

(Appellant) (Respondent)

Present for:

Assessee : Ms. Simran Dhawan, Advocate and Ravi Ganatra, CA Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 02.07.2025 Date of Pronouncement : 22.09.2025

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by assessee is against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, vide order no. ITBA/NFAC/S/250/2024-25/1068043238(1), dated 28.08.2024 passed against the assessment order by Income Tax Officer, Exem ward-2(3), Mumbai, u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 14.11.2019 for Assessment Year 2017-18.

2. Grounds taken by the assessee are reproduced as under:

“1. On the facts and the circumstances of the appellant company's case and in law, the Ed. Commissioner of Income Tax (Appeals), NFAC has erred in not quashing the