IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC)” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.8815/MUM/2025 (Assessment Year:2020-2021)

Mohammad Umar Abdul Hasan Khan (through legal heir wife Haseena Bano)

Sanjay Nagar, Opp. Ram Mandir, Nawapur, Palghar, Mumbai – 401501. Maharashtra.

[PAN: AWWPK1416A] …………. Appellant Vs Income Tax Officer Ward 1, Palghar Chintupada Road, Udhyog Nagar, Palghar – 401404. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Kirit Sheth For the Respondent/Department : Shri Bhagirath Ramawat Date Conclusion of hearing : 19.02.2026 Pronouncement of order : 24.02.2026

O R D E R

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Per Rahul Chaudhary, Judicial Member:

1. The present appeal preferred by the legal heir of the deceased Assessee is directed against the order, dated 18/09/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had disposed off the appeal setting aside the Assessment Order, dated 03/12/2024, passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the