IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)

AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER)

ITA No. 6174/MUM/2025 Assessment Year: 2019-2020 ACIT, Bhavin Kumar Rameshkumar

322, 3rd floor, Piramal Jain, Chamber, Parel, Vs. 501, Orient Arcade, A Wing, 5th Mumbai-400012. floor, Drt. BA Road, Chinchpolki, Mumbai-400012.

PAN NO. AGOPJ 6911 H Appellant Respondent Assessee by : None Revenue by : Mr. Pravin Salunkhe, Sr. DR Date of Hearing : 12/01/2026 Date of pronouncement : 20/01/2026

ORDER

PER OM PRAKASH KANT, AM This appeal by the Revenue is directed against order dated

02.07.2025 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld.

CIT(A)’] for assessment year 2019-2020, raising following grounds:

1. That on the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the addition of Rs. 15,000/- made by the Assessing Officer under section 69C of the Income-tax Act, 1961 on aaccccoouunntt ooff ccoommmmiissssiioonn ppaaiidd ttoo tthhee ppoolliittiiccaall ppaarrttyy RRaasshhttrriiyyaa SSaammaajjwwaaddii PPaarrttyy ((SSeeccuullaarr)) ffoorr aa