IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1154/MUM/2025 Assessment Year: 2011-12 Subha Hariharan Income Tax Officer, Plot No. 4 B 503/504, Ward 35(3)(4), Dosti Elite Tower -B Mumbai Vs.

Next to Sion Telephone Exchange Sion (W), Mumbai – 400022 (PAN: ACMPH5705R)

(Assessee) (Respondent)

Present for:

Assessee : Mr. Ruturaj Gurjar, Advocate Revenue : Mr. Virabhadra S. Mahajan, Sr. DR (Virtually appeared)

Date of Hearing : 30.09.2025 Date of Pronouncement : 13.10.2025

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 (NFAC), Delhi, vide order no. ITBA/NFAC/S/250/2024-25/1071531320(1), dated 24.12.2024 passed against the assessment order by Income-tax Officer, Ward – 35(3)(4), Mumbai, u/s. 144 r.w.s.147 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 27.12.2018 for Assessment Year 2011-12.

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

“1. The Ld. CIT (A) has erred in passing the order dated 24/12/2024 without giving reasonable opportunity to the petitioner