IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.3766/MUM/2024 Assessment Year: 2016-17 The Assistant Commissioner Khadamat Integrated of Income Tax, Solutions Private Limited, Circle-4(3)(1), Unit No.103, 1^st Floor, C and Aaykar Bhavan, M.K. Road, Vs. B Square, CTS No.95A, Churchgate, Andheri Kurla Road, Mumbai - 400020 Andheri (East)

Mumbai - 400059.

PAN: AAFCK4877R (Appellant) (Respondent)

A N D CO No.85/MUM/2025 (Arising out of ITA No.3766/MUM/2024)

Assessment Year: 2016-17 Khadamat Integrated The Assistant Solutions Private Limited, Commissioner of Income Unit No.103, 1^st Floor, C and B Tax, Square, CTS No.95A, Andheri Circle-4(3)(1), Kurla Road, Aaykar Bhavan, M.K. Road, Vs.

Andheri (East) Churchgate, Mumbai - 400059. Mumbai - 400020 PAN: AAFCK4877R (Appellant) (Respondent)

Present for:

Assessee by : Sri Dhaval Shah Revenue by : Shri Surendra Mohan, Sr.DR Date of Hearing : 07.11.2025 Date of Pronouncement: 24.12.2025

O R D E R

Per : Narender Kumar Choudhry, Judicial Member:

The instant appeal and CO have been preferred by the assessee against the order dated 30^th May, 2024 impugned herein passed by the National Faceless Appeal Centre / Commissioner of Income Tax (Appeals) [in short „Ld. CIT(A)] under section 250 of the Income Tax, 1961 [in short „Act‟] for the A.Y. 2016–17

2. At the outset, it is observed that there is delay of 94 days in filing of the CO on which the Assessee has claimed as under:

1. Kindly refer to the cross objection filed by the appellant for. A.Y. 2016-17 on 15.04.2025 before the Hon'ble Tribunal against the order of Ed. CIT(A) dated 30.05.2024 u/s 250 of the Act. It is submitted that the department appeal memo was received by the appellant on 12.12.2024. Accordingly, the present cross objections were due to be filed on or before 11.01.2025. Since, the cross objections are filed on 15.04.2025, there is a delay of 94 days [3 months and 4 days] in filing the present cross objection.

2. The appellant most humbly submits that the delay in filing the appeal is due to genuine and bona fide reasons and circumstances beyond the control of the appellant as explained hereunder:

Brief background

3. The appellant is a 100% subsidiary of M/s Public Services Company (PSC), headquartered in the State of Kuwait. The company was incorporated in India on 15.03.2014 to carry out medical screening of persons visiting Kuwait as a pre-visa process as per the mandate received by M/s PSC from the State of Kuwait. For the year under consideration, M/s PSC has entered into a contract with the appellant to carry out medical screening work in India. Later, the said contract was not renewed and hence the appellant company became in operational from 12 April 2018 and the directors and KMP went back to Kuwait and the other employees also left the organisation. The office premises at Andheri, Mumbai was closed.

4. In the meantime, assessment proceedings were initiated against the appellant in August 2017. The appellant had appointed a consultant, M/s Devesh K. Shah & Co (Now M/s Devesh K. Shah & Associates LLP), Chartered Accountants to handle the assessment and first appeal proceedings. Pursuant to completion of appeal proceedings by Ld. CIT(A), the consultants were not regularly associated with the appellant. Since the operations of the appellant were already ceased in India, any further communication required for the ongoing tax related matters. was done with the parent company of the appellant.

5. Thereafter, department has filed the appeal before the Hon'ble Tribunal. However, the appellant was not aware of appeal filed by department. No physical notice was received as the office address of the appellant was closed from April 2018. The email ID of the consultant was available with the department and accordingly, the notice of hearing was sent on the email id of the consultant. The consultant informed the parent company, M/s