IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER &

SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 6022/Mum/2025 (Assessment Year: 2013-14)

(Assessment Year: 2013-14)

(Assessment Year: 2013-14)

(Assessment Year: 2013-14)

(Assessment Year: 2013-14)

(Assessment Year: 2013-14)

(Assessment Year: 2013-14)

(Assessment Year: 2013-14)

(Assessment Year: 2013-14)

(Assessment Year: 2013-14)

(Assessment Year: 2013-14)

Assessee by Shri Piyush Chhajed, Ld. AR Revenue by Shri Surendra Mohan, Ld. DR Date of Hearing 07.01.2026 Date of Pronouncement 08.01.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal by the assessee is directed against the order dated 24.07.2025 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”], under section 250 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], for the Assessment Year 2013–14, arising out of the assessment order dated 27.05.2023 passed by the Assessing Officer (AO) under section

147 read with section 144B of the Act.

2. The brief facts of the case are that the assessee filed its original return of income for