IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.4979/Mum/2025 (Assessment Year : 2018-19)

Chenthanmara KP Nair, G-103 Ekta Bhoomi Garden 1 & H Co-Op. HSG Soc. Ltd., Datta Pada Road, Borivali (East), Mumbai ............... Appellant Mumbai - 400066 v/s Deputy Commissioner of Income Tax –

42(2)(1), C41-43, G Block BKC, Gilban Area, ……………… Respondent Bandra Kurla Complex, Bandra East, Mumbai - 400051 PAN : ACRPN1974B Assessee by : Shri Uday P. Shah Revenue by : Shri Vikas Chandra, Sr.DR Date of Hearing – 23/09/2025 Date of Order - 26/09/2025

O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The Assessee has filed the present appeal against the impugned order dated 10.07.2025, passed under section 250 of the Income-tax Act, 1961 (“the Act”) by the learned Additional / Joint Commissioner of Income Tax (Appeals)-4, Kolkata, [“learned Additional / Joint CIT(A)”], for the assessment year 2018-19.

2. In this appeal, the Assessee has raised the following grounds: –

“1 The learned Commissioner of Income Tax (Appeals) has committed an error in law and on facts by failing to direct the Assessing