IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “J(SMC)” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Jatin Dhansukh Khatri, vs. ITO Ward-42(2)(3), J/204 Raj Gulmohar Bldg Kautilya Bhavan, No.1 Near St. Xavier Mumbai-400051.

School Unitech Westend Virar (West)

Thane-401303.

PAN/GIR No: AHGPK2461A (Appellant) (Respondent) Appellant by Shri Vijay Shah Respondent by Shri Aditya Rai (SR DR)

Date of Hearing 12.02.2026 Date of Pronouncement 09.03.2026 O R D E R PER BIJYANANDA PRUSETH, AM:

This appeal filed by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘Act’) by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [in short, ‘CIT(A)’], dated 17.09.2025 for the assessment year (AY) 2013-14.

2. The grounds of appeal raised by the assessee are as under:

“The CIT Appeal had not given proper opportunity of being heard to represent the case even though there was a reasonable cause for filing the appeal and confirming the addition of Rs. 10,57,890/-.

2) The Ld. CIT Appeal has not decided the appeal on merit only the reason that there is a delay in filing th