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

AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER)

ITA Nos. 4595 to 4597/MUM/2025 Assessment Years: 2015-16, 2016-17, 2017-18 Kalpana Ramesh Jain, Deputy Commissioner of Income

2nd assembly road, kalbadevi, Tax – Central Circle -4(3)(1), Kalbadevi H.O, Mumbai, Vs. Aayakar Bhawan, Mumbai Mumbai-400002, Mumbai—400020.

Maharashtra, INDIA, MUMBAI.

PAN NO. AFIPJ 4270 N Appellant Respondent Assessee by : Shri Mani Jain a/w Shri Prateek Jain Department by : Shri Hemanshu Joshi, Sr. DR Date of Hearing : 26/11/2025 Date of pronouncement : 04/02/2026

ORDER

PER OM PRAKASH KANT, AM These three appeals by the assessee are directed against three separate orders, passed by the Learned Commissioner of Income Tax(Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for Assessment Year (in short A.Y) 2015-16 to Assessment Year 2017-18 respectively. On merit common dispute is involved in these appeals and therefore same were heard together and disposed of by way of its consolidated order for sake of convenience.

2. Firstly, we take up the appeal of the assessee for assessment