IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H(SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER (Assessment year: 2018-19)

Amit Gajanan Khedekar vs ITO, Ward 22(1)(6), Mumbai

211, 2^nd Floor, Siddhi Sadan, 1^st floor, Piramal Chambers, fitwala Road, Elphistone Road, Lalbaug, Parel, Mumbai-400012 Mumbai-400013 PAN:BQHPK5514P APPELLANT RESPONDENT Assessee by : Shri Nishit Gandhi (virtually appear)

Revenue by : Shri Pravin Salunkhe, (Sr.DR)

Date of hearing : 22/04/2026 Date of pronouncement : 28/04/2026 O R D E R Per:Anikesh Banerjee (JM):

The instant appeal of the assessee filed against the order of the NFAC, Delhi [for brevity the “Ld. CIT(A)”], order passed under section 250 of the Income Tax Act 1961 (for brevity ‘the Act’) for Assessment Year 2018-19, date of order 20.02.2025. The impugned order emanated by the order of the National e- Assessment Centre (for brevity the ‘Ld. AO’) order passed under section 143(3)

r.w.s. 143(3A) and 143(3B) of the Act date of order 15.03.2021.

2. The registry informed that the assessee filed the appeal with a delay of 280 days. The assessee filed a notarized affidavit duly executed on 27.03.2026