IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM AND SHRI ARUN KHODPIA, AM ITA No.8221/MUM/2025 (Assessment Year: 2016-17)

Senthilkumar Thangaraj ITO-WARD 42(3)(3), Mumbai

204, B-Wing, Eshwari Co-op Society, Room No. 610, Kautilya Bhavan, C- Rajendra Prasad Nagar, 60 feet Road, 41 to C-43, G-Block, BKC, Bandra Vs.

Matunga Labour Camp, Mumbai (East), Mumbai-400051

400019.

PAN/GIR No. ALNPT1800D (Appellant) : (Respondent Assessee by : Shri. Himanshu Gandhi Respondent by : Shri. Sanjeev Bhagat – Sr. AR Date of Hearing : 05/03/2026 Date of Pronouncement : 06 /03/2026

O R D E R

Per: Anikesh Banerjee, JM:

The instant appeal of the assessee was preferred against the order of the National Faceless Appeal Centre (NFAC), Delhi order passed u/s. 250 of the Income Tax Act, 1961 (for brevity, “the Act”) for Assessment Year 2016-17, date of Order 18/09/2025. The impugned order emanated from the Assessment Unit, Income Tax Department (for brevity “Ld. AO”), order passed u/s. 147 r.w.s. 144 r.w.s, 144B of the Act), date of the order 26/03/2023.

2. Brief facts of the case are that the assessee is a salaried individual who filed the return of income under section 139 o