IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.4611/MUM/2024 (Assessment Year: 2020-2021)

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ITA No.4610/MUM/2024 (Assessment Year: 2021-2022)

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ITA No.4609/MUM/2024 (Assessment Year: 2022-2023)

Deputy Commissioner of Income Tax Circle 5(2)(1), Mumbai Room No. 571, 5^th Floor, Aayakar Bhavan, M. K. Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Aditya Birla Housing Finance Limited

18^th Floor, Tower I, One World Centre, Jupiter Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400030, Maharashtra. …………. Respondent [PAN:AABCL6440R]

Appearance For the Appellant/Department : Dr. K. R. Subhash Shri Ram Krishn Kedia For the Respondent/Assessee : Shri Ronak Doshi Ms. Nidhi Agrawal Date Conclusion of hearing : 04.12.2024 Pronouncement of order : 03.03.2025

O R D E R

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Per Rahul Chaudhary, Judicial Member:

1. These are three appeals preferred by the Revenue pertaining to Assessment Years 2020-2021, 2021-2022 and 2022-2023. Since identical issues were raised in the appeals, the same were heard together and are, therefore, being disposed by way of a common order.

ITA No. 4610/MUM/2024 (A