IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER)

AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)

Assessment Year: 2017-18 Shri Khandeshwar Sahakari Income Tax Officer-27(3)(1), Patsanstha Ltd. Mumbai C/o. Shantaram Jagtap, Ravji Sojpal Vs. 422, 4^th Floor, Tower No. 6, Chawl No. 7, Room No.18, T.J. Vashi Railway Station Road, Sewri, Mumbai-400015 Complex, Vashi, Mumbai-

400703 PAN NO. ABYFS 0132 L Appellant Respondent Assessee by : Mr. Kumar Kale Revenue by : Mr. Hemanshu Joshi, CIT-DR Date of Hearing : 23/06/2025 Date of pronouncement : 30/06/2025

ORDER

PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated

31.12.2024 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short „the Ld.

CIT(A)‟] for assessment year 2017-18, raising following grounds:

“Being aggrieved by the order dated 31.12.2024 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal, Centre, Delhi "Ld. CIT(A)" u/s. 250 of the Income-tax Act, 1961 ("Act"), your appellant prefers this appeal, among others, on the following grounds of appeal, each of which is without