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

SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

1. ITA No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. ITA No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. ITA No. 6702/Mum/2025 (Assessment Year: 2022-23)

&

4. ITA No. 6703/Mum/2025 (Assessment Year: 2023-24)

Aditya Birla Sun Life DCITCircle-6(1)(1), AMC Limited, Room No. 502, 5^th

17th floor, One World Vs. floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K.

Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O.

Mumbai-400 013 PAN/GIR No. AAACB6134D (Applicant) (Respondent)

Assessee by Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. ARs Revenue by Shri Surendra Mohan, Ld. DR Date of Hearing 27.01.2026 Date of Pronouncement 06.02.2026 (2)

आदेश / ORDER PER BENCH:

These four appeals are filed by the assessee against the respective orders 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”], all dated 25.08.2025, arising out of the assessmen