KOVALAM RESORT PRIVATE LIMITED MUMBAI vs DY. COMMISSIONER OF INCOME TAX 2(1)(1) MUMBAI

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2026 Supreme(Online)(ITAT) 1837

INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
KOVALAM RESORT PRIVATE LIMITED MUMBAI – Appellant
Versus
DY. COMMISSIONER OF INCOME TAX 2(1)(1) MUMBAI – Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER &

SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

1. ITA No. 6580/Mum/2025 (Assessment Year: 2012-13) 2. ITA No. 6578/Mum/2025 (Assessment Year: 2013-14)

3. ITA No. 6579/Mum/2025 (Assessment Year: 2014-15)

Date of Hearing 22.01.2026 Date of Pronouncement 30.01.2026

आदेश / ORDER

PER MAKARAND VASANT MAHADEOKAR, AM:

These three appeals are filed by the assessee against

separate orders passed by the Commissioner of Income-tax

(Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] arising out of assessment orders passed by the Assessing Officer under section 1

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2026 Supreme(Online)(ITAT) 1837

INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)KOVALAM RESORT PRIVATE LIMITED MUMBAI – AppellantVersusDY. COMMISSIONER OF INCOME TAX 2(1)(1) MUMBAI – Respondent

INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
KOVALAM RESORT PRIVATE LIMITED MUMBAI – Appellant
Versus
DY. COMMISSIONER OF INCOME TAX 2(1)(1) MUMBAI – Respondent