ORDER

(A) This appeal vide I.T.A. No.186/JAB/2024 has been filed by the assessee for assessment year 2020-21 against impugned appellate order dated 23.10.2024 (DIN & Order No.ITBA/APL/S/250/2024- 25/1069887964(1) of Ld. Addl/Joint Commissioner of Income Tax (Appeals) [“JCIT(A)” for short], the First Appellate Authority.

(B) The dispute in the present appeal started with the adjustment made during processing of assessee’s return u/s 143(1) of the (“Act”, for short) whereby intimation was issued and adjustment was made to assessee’s income enhancing the assessee’s income from returned income of Nil to Rs.17,41,999/-. The assessee’s appeal against the aforesaid adjustment was dismissed by the Ld. CIT(A) vide impugned appellate order dated 23.10.2024. In the course of appellate proceedings in Income Tax Appellate Tribunal (“ITAT”), a paper book containing the following particular was filed from the assessee’s side: -

(B.1) The aforesaid paper book contained copy of assessee’s written submissions filed during the appellate proceedings before the Ld. CIT(A); which is reproduced below, for the ease of reference: -

“In addition to verbal submissions advanced by the counsel, I would like to su