IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1459/Bang/2025 Assessment Year : 2018-19 Bhadravathi Ramalingasetty Manjunath Setty Thirumala Trading Co., Vasavi Colony ITO Old Town Bhadravathi Vs. Ward-1 TPS Shivamogga 577 301 Shivamogga Karnataka PAN NO : APWPS5446K APPELLANT RESPONDENT Appellant by : Sri Sachin S Rao, A.R. Respondent by : Sri Balusamy N., D.R.

Date of Hearing : 18.09.2025 Date of Pronouncement : 16.12.2025

O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 23.06.2025 vide DIN & Order No. ITBA/NFAC/S/250/2025-26/1077508702(1) for the assessment year 2018-19 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).

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

3. Brief facts of the case are that the assessee filed belated return of income u/s 139(4) of the Act for the assessment year 2018-19 on 31.3.2019 admitting income of Rs.11,03,040/-. The assessee also filed the audit report u/s 44AB of the Act on. 31.3.2019. The belated return filed by the asse