IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President &

Ms. Padmavathy S, Hon’ble Accountant Member (Assessment Year : 2018 -19)

Asst. CIT 14(1)(2), Star Union Dai-Chi Life Insurance Mumbai. Vs. Company Limited, 11^th Floor, Vishwaroop I.T.Park, Plot N.34,35 & 36 Sector 30A of IIP Vashi, Mumbai 400 703.

(Appellant) (Respondent)

Appellant By : Shri Arun Kanti Datta -CIT DR Respondent By : Shri Bhupendra Karkhanis Date of Hearing : 20.08.2025 Date of Pronouncement: 04.11.2025 O R D E R Per Justice (Retd.) C V Bhadang, President:

By this appeal the Revenue is challenging the order dated 08.02.2025 passed by National Faceless Assessment Centre (hereinafter referred to as ‘CIT(A)’ ) thereby deleting the disallowance made by the Assessing Officer u/s. 14A of the Income Tax Act, 1961 (‘Act’ for short), vide order dated 23.04.2021. The appeal relates to A.Y.

2018-19.

2. There is delay of one day in filing the appeal for which an Affidavit has been filed. We have heard the parties. We find that the appellant has made out sufficient cause for not filing the appeal within time and the delay deserves to be condoned.

Ordered accordingly. Th