IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER (Assessment year: 2018-19)

Efficient Illumination Pvt. Ltd. vs The Income Tax Officer, Ward-

101 SMC Square , L.B.S. Marg 1(1), Mumbai Khopat, Thane-400601 Ashar IT Park, Wagle Estate, Thane PAN: AADCE8076E Mumbai 400604 APPELLANT RESPONDENT Assessee by : Shri Neelkanth Khandelwal, Advocate Respondent by : Shri Ritesh Misra (CIT DR)

Date of hearing : 27/01/2026 Date of pronouncement : 05/03/2026 O R D E R Per: Anikesh Banerjee (JM):

The instant appeal of the assessee filed against the order of the NFAC, Delhi [for brevity ‘the ld. CIT(A)], order passed under section 250 of the Income Tax Act 1961 (for brevity ‘the Act’) for assessment year 2018-19, date of order 04.07.2025. The impugned order emanated from the order of the National e- Assessment Centre, Delhi (for brevity the ‘Ld. AO’) order passed under section

143(3) r.w.s. 143(3A) and 143(3B) of the Act date of order 26.03.2021.

2. The assessee has taken following grounds:

“The Commissioner of Income-tax (Appeals) at the National Faceless Appeal Centre (NFAC), Delhi (hereinaf