IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 2099/MUM/2023 (A.Y: 2013-14)

Suvino Televideo Vs. ITO Ward 25(1)(3)

12, Chandragupta Estate, New Link Mumbai.

Road, Oshiwara, Andheri (West), Mumbai – 400058.

PAN: AANFS6322A (Appellant) (Respondent)

Assessee Represented by : Shri. Narayan Patil Department Represented by : Shri. Pushkaraj Bhangepatil Date of conclusion of Hearing : 17.01.2025 Date of Pronouncement : 18.02.2025

O R D E R

PER RAJ KUMAR CHAUHAN (J.M.):

1. This appeal is filed by the appellant/assessee against the order dated

24.03.2023 of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “CIT(A)”],passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] for the A.Y. 2013-14. The ld. CIT(A)

has dismissed the appeal of the assessee and confirmed the order of the learned Assessing Officer, ITO, Ward – 25(1)(3) (hereinafter referred to as “ld. AO”), dated 18.03.2016, who has refused to allow to carry forward the unabsorbed depreciation pertaining to A.Y. 1995-96 to t