IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year : 2014-15 MIG Cricket Club, DCIT(E)-2, MIG Colony, MTNL Building, MIG Cricket Club, vs. Cumballa Hill, Ramkrishna Paramhans Marg, Mumbai-400026.

Bandra East, Mumbai-400051.

PAN : AAATM4779J (Appellant) (Respondent)

For Assessee : Shri Anil Sathe For Revenue : Shri Annavaran Kosuri, Sr.DR Date of Hearing : 27-11-2025 Date of Pronouncement : 28-11-2025

O R D E R

PER VIKRAM SINGH YADAV, A.M :

This is an appeal filed by the assessee against the order of the Learned Addl/JCIT(A)-1, Bengaluru, dated 17-01-2025, pertaining to Assessment Year (AY) 2014-15.

2. At the outset, it is noted that there is a delay of 168 days in filing the appeal as pointed out by the Registry. After hearing both the parties and perusing the facts placed on record, we find that there was reasonable cause for the delay in filing the present appeal and hence, the delay is hereby condoned and appeal is admitted for adjudication.

3. During the course of hearing, the ld AR submitted that the assessee- club filed a belated return of income on 31-03-2016 on the