IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 931/Mum./2026 (Assessment Year : 2018-19)

Farida Hakimuddin Sadriwala, C-3 503 Sarkar Residency, Dr. Mascarenhas Road Mazgaon Mumbai - 400010 ……………. Appellant PAN : AVBPS4395L v/s Income Tax Officer, Ward – 20(1)(1), Piramal Chambers Lalbaug Parel, Mumbai – 400012 ……………. Respondent Assessee by : Shri Amit Bohra, CA Revenue by : Shri Pravin Salunkhe, SR. DR Date of Hearing – 18/03/2026 Date of Order – 27/03/2026

O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the impugned order dated 19/01/2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year

2018-19.

2. In this appeal, the assessee has raised the following grounds: -

“1. On the basis of facts and circumstances of the case and in law, the order u/s 250 passed by the Hon'ble Commissioner of Income tax (Appeals) is bad in Law and against the principle of natural justice that the delay occur