IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2013-14 Shri Parthasaradhi Sukhadevan Madhukumar, No. 38, Divya Geetham, 6^th The Income Tax Officer, Main, H.A.L., Stage II, Kodihalli, Ward – 3(3)(1), Vs.

Near Leela Palace, Bengaluru.

Bengaluru – 560 008. PAN: ACKPM4327L APPELLANT RESPONDENT Assessee by : Shri Bhardwaj Sheshadri, Advocate Revenue by : Shri Subramanian – JCIT DR Date of Hearing : 12-02-2026 Date of Pronouncement : 20-03-2026

ORDER

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1. This appeal is filed by the appellant against the appellate order passed by The national faceless appeal Centre (Delhi) the [learned CIT – A] for assessment year 2013 – 14 dated 8 August 2025 wherein the appeal filed by the assessee against the reassessment order dated 27th of March 2022 under section 147 read with section 144 read with section 144B of The Income Tax Act, 1961 (the act)

by the National faceless assessment Centre, Delhi (the learned assessing officer) was dismissed in limine.

2. Aggrieved assessee has preferred this appeal raising several grounds of appeal, but the main