IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 4550/Mum/2024 (Assessment Year: 2018-19)

Vishal Furnishing Limited Assistant Commissioner of Income

211, Shiv Shakti Industrial Complex, Tax, Circle 8(3)(1), Mumbai.

Vs.

Lower Parel, Mumbai – 400011.

PAN/GIR No. AAACR2138K (Appellant) : (Respondent Assessee by : Shri Rahul Hakkani Respondent by : Shri Vivek Perampurna (CIT DR)

Date of Hearing : 10.07.2025 Date of Pronouncement : 01.10.2025

O R D E R

Per Kavitha Rajagopal, J M:

This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) Delhi (‘ld. CIT(A)’ for short), National Faceless Appeal Centre (‘NFAC’ for short) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2018-19.

2. The assessee has raised the following grounds of appeal:

1) The learned CIT(A) failed to appreciate that the Assessment order was passed in violation of the principles of natural justice and contrary to the scheme of assessment and hence the Assessment order was a nullity and deserves to be quashed.

2) The Ld CIT(A) erred in confir