IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC)” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.3570/MUM/2025 (Assessment Year:2017-2018) Shantilal Narottamdas Panchal B-16, Rajhans Coop. HSG Society Ltd.

Jitendra Road, Malad East, Mumbai - 400097 . Maharashtra [PAN: AATPP9539N] …………. Appellant Vs Income Tax Officer 41(3)(4), Mumbai Kautilya Bhavan, Bandra Kurla Complex, Mumbai – 400051. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Ravindra Poojary For the Respondent/Department : Shri Bhagirath Ramawat Date Conclusion of hearing : 12.11.2025 Pronouncement of order : 23.12.2025

O R D E R

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Per Rahul Chaudhary, Judicial Member:

1. The present appeal preferred by the Assessee is directed against the order, dated 12/02/2025, passed by the National Faceless Appeal Centre (NFAC), [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had set aside to the file of the Assessing Officer the appeal against the Assessment Order, dated 25/05/2023, passed under Section 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2017-2018. Delay of 37 days in filing the present appeal is cond