IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (Assessment year: 2017-18)

DCIT Central Circle-5(3), vs Unify Texturisers Private Limited Mumbai 3^rd Floor, Astral Centre, NM Joshi Kautilya Bhawan, Bandra Marg, Opp. Chinchpokli Railway Kurla Complex, Bandra (East) Station, Mumbai-400011 Mumbai 400051 PAN: AAACU8565F APPELLANT RESPONDENT C.O. No.241/Mum/2025 (Arising out of I.T.A. No.5055/Mum/2025 A.Y. :2017-18)

Unify Texturisers Private vs DCIT Central Circle-5(3), Mumbai Limited Kautilya Bhawan, Bandra Kurla 3^rd Floor, Astral Centre, NM Complex, Bandra (East) Mumbai Joshi Marg, Opp. Chinchpokli 400051 Railway Station, Mumbai-

400011 PAN: AAACU8565F APPELLANT RESPONDENT Assessee by : Shri Jay Bhansali, Revenue by : Ms. Kavita Kaushik (SR DR)

Date of hearing : 03/02/2026 Date of pronouncement : 10/02/2026 O R D E R Per Bench:

The appeal by the revenue and cross objection by the assessee filed against the order of the Ld. Commissioner of Income Tax (Appeal)-53, Mumbai [for brevity ‘the ld. CIT(A)], order passed under section 250 of the Income Tax Act 1961 (for brevity ‘the Act’) for asses