IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 3873/Mum/2025 (Assessment Year: 2012-13)

ACIT Vs. Railroad Logistics India Room No. 607, Aayakar Pvt Ltd Bhavan, MK Road, Mumbai C/o, Metal trim, Gala – 400020. No.1, Tankiwala Indl Estate, Steel Made Compound, marol, Maroshi Road, Mumbai PAN/GIR No. AACCR3484J (Applicant) (Respondent)

Assessee by Shri Satish R. Mody, Adv.

Revenue by Shri Annavaran Kasuri, Sr. AR Date of Hearing 12.08.2025 Date of Pronouncement 09.09.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order 07.03.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre / CIT(A), Mumbai for the assessment year 2012-

13.

2. Both the grounds raised by the revenue are interrelated and interconnected and relates to challenging the order of Ld. CIT(A) in terming the order passed by AO as infructuous.

Therefore we have decided to adjudicate these grounds through the present consolidated order.

3. We have heard the counsels for both the parties, perused the material p