IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4684/MUM/2025 (A.Y. 2014-15)

Abhubhai Hirabhai Desai v/s. Deputy Commissioner of 26, Anandan Bungalow, बनाम Income Tax, Circle – 19(1), Presidency Sons, Road No. 7, Piramal Chamber, Mumbai –

Juhu Scheme, Vile Parle 400012, Maharashtra West, Mumbai – 400 049, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAEPD6011A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Appellant by : Shri Bhupendra Shah, AR Respondent by : Shri Surendra Mohan, (Sr. DR)

Date of Hearing 23.12.2025 Date of Pronouncement 02.02.2026 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The present appeal arising from the appellate order dated

09.07.2025 is preferred by the assessee against the order passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to assessment order passed u/s. 143(3) r.w.s. 147 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 30.12.2017 for the Assessment Year [A.Y.] 2014-15.

2. The grounds of appeal are as under:

1. In the facts and circumsta