IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “K(SMC)” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Manish Vashdev vs. Assessing Officer, ITO Ward 2(2)

Khemchandani, Kalyan, New mansarovar chs ltd, B wing. Kalyan-Dombivali-421301.

Parmeshwari villa, Flat no. 101, Near Mira vatika, B/H Shiv Mandir Ambernath East, Thane-421501.

PAN/GIR No: AYHPK4646D (Appellant) (Respondent)

Appellant by Mr. Ravi Hemnani Respondent by Shri Bhagirath Ramawat, (SR DR)

Date of Hearing 11.02.2026 Date of Pronouncement 11.03.2026 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 06.10.2025 for the assessment year (AY) 2017-18.

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

“1. Ground No. 1 - Erroneous treatment of return as invalid On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in holding that the return of income furnished by the appellant in response to notice issued unde