EKVIRA HOTELS PRIVATE LIMITED,MUMBAI vs. ACIT 6(2)(2), MUMBAI, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH
MUMBAI

BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&

SHRI ARUN KHODPIA, ACCOUNTANT MEMBER
Ekvira Hotels Private
Limited (struck off and disallowed since
23/06/2017)
15th Yusuf Palace
L.J.Road, Mahim
Mumbai- 400 016
Vs. ACIT 6(2)(3), Mumbai
PAN/GIR No.AAACE2878B
(Appellant)
..
(Respondent)

Assessee by Shri Vijay Shinde, CA
Revenue by Shri Hemanshu Joshi,
SR.DR
Date of Hearing
21/08/2025
Date of Pronouncement
09/09/2025

आदेश / O R D E R

PER AMIT SHUKLA (J.M):

The present appeal is filed by the assessee against the order dated 17/03/2025 passed by the National Faceless
Appeal Centre (NFAC), Delhi, arising out of the reassessment proceedings framed under section 147 read with section 144
of the Income-tax Act, 1961 (“the Act”) for the assessment year 2012–13. Ekvira Hotels Private Limited

2
2. At the threshold, it is noted that the appeal has been filed belatedly with a delay of 55 days. The assessee has moved a petition for condonation of delay accompanied by an affidavit. It is explained therein that though the order of the learned CIT(A) was passed on 17/03/2025, it was made available on the income-tax portal only on 17/08/2025. The appellant company had already been struck off by the