IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT &

SHRI MAKARAND V MAHADEOKAR, ACCOUNTANT MEMBER A.Y:2018-19 Mrigesh Gaurav Vs. ITO, Ward 42(2)(2)

Flat No. 812-A, Block Mumbai Knights bridge Apt, Kundalahalli ITPL, Main Road, Bengaluru –

560037.

PAN/GIR No. AJFPG6901Q (Applicant) (Respondent)

Assessee by Shri Balaji V. (Virtually Present) Revenue by Shri Annavaram Kosuri, Sr. DR Date of Hearing 25.02.2026 Date of Pronouncement 05.03.2026 आदेश / ORDER PER MAKARAND V MAHADEOKAR, AM:

This appeal is filed by the assessee against the order dated 17.09.2025 passed by the Ld. Commissioner of Income Tax (Appeals), Addl. JCIT (Appeals)-2, Surat [hereinafter referred to as “CIT(A)”], under section 250 of the Income-tax Act, 1961, for the Assessment Year 2018–19. The impugned order arises out of the intimation issued under section 143(1) of the Act dated 04.11.2019 by the Centralised Processing Centre (CPC), Bengaluru.

2. The assessee is an individual deriving income primarily from salary. For the year under consideration, the assessee filed his return of income declaring total income of Rs. 2,38,160/-. The return was processed by the CPC, Bengaluru unde