IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORESHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 195/MUM/2025 (A.Y. 2020-21)

ITA No. 216/MUM/2025 (A.Y. 2018-19)

Joint Commissioner of Income v/s. Tata Capital Housing Tax OSD ,Circle – 131, Room बनाम Finance Limited,11^th Floor, No. 540, 5^th Floor, Aayakar Tower A, Peninsula Business Bhavan, Maharishi Karve Marg, Park, Ganpatrao Kadam Marine Lines Mumbai 400020, Marg, Lower Parel, Mumbai Maharashtra 400 013, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCT0491L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Appellant by : Shri Niraj Sheth,AR Respondent by : Shri Hemanshu Joshi (Sr. DR)

Date of Hearing 11.03.2025 Date of Pronouncement 18.03.2025 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The above captioned two appeals have been filed by the Revenue against the orders by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to the orders passed u/s. 143(3) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for the AYs [A.Y.] 2018-19 and 2020-21. Since the issues are common and t