| आयकर अपीलीय अिधकरण (cid:12)ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT &

SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1347/Mum/2025 Assessment Year: 2014-15 Rakesh Mulchand Kothari Income Tax Officer, Wd-24(2)(5), A-28, Kamgar Nagar Vs Mumbai Kurla (East)

Mumbai - 400024 [PAN: AADPK9088M]

अपीलाथ(cid:22)/ (Appellant) (cid:23)(cid:24) यथ(cid:22)/ (Respondent)

Assessee by : Shri Prakash Jhunjhunwala, A/R Revenue by : Shri Ashok Kumar Ambastha, Sr. D/R सुनवाई की तारीख/Date of Hearing : 28/04/2025 घोषणा की तारीख /Date of Pronouncement: 30/04/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the ld. CIT(A)-51, Mumbai [hereinafter “the ld. CIT(A)”] dated

31/12/2024 pertaining to AY 2014-15.

2. Grievance of the assessee reads as under:-

“The appellant prefers an appeal against an order passed by Ld. Commissioner of Income Tax (Appeals)-51, Mumbai dated 31/12/2024 on following amongst other grounds each of which are without prejudice to any other :-

1.0 On facts and circumstances of the case and in Law, Ld.CIT(A) erred in confirming the v