IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING)

Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 197/SRT/2026 Assessment Year: 2020-21 Dealhop (P.) Ltd. Income Tax Officer

110, Shree Kuberji Park-2, Ward-1(1)(1), Belgium Square Meghani Vs Surat Tower, Tilak Masidan Station Road, Surat Gujarat-395003 PAN: AAFCD8391K (Respondent)

(Appellant)

Assessee Represented: Shri Kiran K. Shah, CA Revenue Represented: Shri Ajay Uke, Sr. D.R.

Date of hearing : 20-04-2026 Date of pronouncement : 23-04-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 19.11.2025 passed by the Additional Commissioner of Income Tax/JCIT (Appeals)-4 Delhi arising out of the rectification order passed u/s. 154 of the Income Tax Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year

2020-21.

2. The registry has noted that there is delay of 19 days in filing the above appeal. The assessee by way of Notarized Affidavit stated that the Accountant who was handling the matter resigned his job, thereby the delay in filing the above a