IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER (Assessment Year: 2018-19)

Attivo Protezione Pvt Ltd Vs. ITO, Ward – 22(1)(1)

108, 1st Floor Ashar Enclave Room No. 319, Piramal Kolshet Road, Thane – 400 Chambers, Mumbai

607.

PAN/GIR No. AALCA4330M (Applicant) (Respondent)

Assessee by None Revenue by Shri Rajesh Sakhardane, Sr. DR Date of Hearing 27.10.2025 Date of Pronouncement 31.10.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order dt. 29.09.2021 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2018-19.

2. None appeared on behalf of the assessee either physically or virtually when the case was called repeatedly, however an application for seeking adjournment is on the court file. After having gone through the contents of the said application I find no reasons for further adjournment as the assessee was required to file affidavit along with the application for seeking condonation of delay of 1370 days in filing the appeal, the said affidavit was required to be fi