आयकर अपीलीय अिधकरण (cid:13)य(cid:14)य पीठ मुंबई म(cid:21)(cid:22)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM &

SHRI ARUN KHODPIA, AM I.T.A. No.6638/Mum/2025 (Assessment Year: 2020-21)

Nisar Ebrahim Ookabhoy, ITO, Westbay Apts. Aakar Bhawan Flat 1704, Jarimari Road, Vs. Ward 16(3)(1), Bandra (W), Mumbai - 400050 Mumbai-400020 PAN: AAAPO0959N Revenue-(cid:1)(cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:7) / Appellant Assessee- (cid:8)(cid:9)(cid:10)(cid:6)(cid:7) / Respondent :

Assessee by : Shri Sunil Nahta Revenue by : Shri Sajeev Bhagar, Addl. CIT DR Date of Hearing 22.12.2025 :

Date of Pronouncement : 24.12.2025

O R D E R

Per Arun Khodpia, AM:

The captioned appeal is filed by the ASSESEE, directed against the order of Addl. / Joint Commissioner of Income Tax (Appeals)-1, Surat [for short “ld. CIT(A)”] dated 19.08.2025 for the AY 2020-21, which in turn arises from the assessment order passed under section 143(1) of the Income Tax Act, 1961 (the Act) dated 25.11.2021 for Assessment Year (AY) 2020-21, issued by the CPC, Bangaluru.

2. The grounds of appeal raised by the assessee in the present appeal are culled out as under:

1. On the facts and circumstance