IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORESHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 6969/MUM/2024 (A.Y. 2020-21)

DCIT-1(2)1, Mumbai, v/s. Premier Medical Corporation Room No. 535, 5^th Floor, बनाम Private Limited, Shed No.

Aayakar Bhavan, M.K. Road, A/1-302, Gide, Sarigam, Valsad Mumbai - 400 020, - 396 155, Gujarat Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCP6766E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Appellant by : Shri R. A. Dhyani,(CIT - DR)

Respondent by : Shri V.G. Ginde & Shri Kumar Kale,ARs Date of Hearing 24.02.2025 Date of Pronouncement 03.03.2025 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The present appeal arising from the appellate order dated

08.10.2024 is filed by the Revenue against the order passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to assessment order passed u/s. 143(3) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 20.09.2022 for the Assessment Year [A.Y.] 2020-21.

2. The grounds of appeal are as under:

1. “Whether on the facts and circumstances of the case the