IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 4691/MUM/2025(A.Y: 2013-14)

Shri Jamanlal N Gulati HUF Vs. ACIT-20(2)

C/o- G. P. Mehta & Co. CAS, 807, Room No. 217, II Floor, Tulsiani Chambers, Nariman Point, Piramal Chambers, Parel, Mumbai-400 021 Mumbai-400 013 PAN: AAAHJ3195F (Appellant) (Respondent)

Assessee Represented by : Shri G. P. Mehta, Ld. AR Department Represented by : Ms. Kavita Kaushik (Sr. DR.)

Date of conclusion of Hearing : 15.09.2025 Date of Pronouncement : 23.09.2025

O R D E R

PER RAJ KUMAR CHAUHAN (J.M.):

1. This appeal is filed by the appellant/assessee against the order dated

16.07.2025 of National Faceless Appeal Centre (NFAC), Delhi[hereinafter referred to as the “CIT(A)”],passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] for the A.Y. 2013-14, wherein the appeal of the assessee was dismissedby the Ld.

CIT(A) on the ground that the appeal wasbarred by limitation.

2. The brief facts as culled out from the proceedings of authorities below are that the assessee is an HUF deriving income from business and income from o