IN THE INCOME-TAX APPELLATE TRIBUNAL”A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.3395/MUM/2024 (A.Y. 2012-13)

ITA No.3396/MUM/2024 (A.Y. 2014-15)

ITA No. 3397/MUM/2024 (A.Y. 2015-16)

ITA No. 3398/MUM/2024 (A.Y. 2017-18)

Arihant Developers v/s. Assistant Commissioner of Arihant Godown Complex, बनाम Income Tax, Circle – I, 1^st Kopar Bus Stop, Agra Road, Floor, Mohan Plaza, Wayale Village Purna, Bhiwandi - Nagar, Khadak Pada, 421302, Maharashtra Kalyan (W) – 421 301 Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAFFA0035Q Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Appellant by : Shri K. Gopal & Akhilesh Deshmukh, ARs Respondent by : Shri Aditya Rai (Sr. DR)

Date of Hearing 25.07.2025 Date of Pronouncement 09.09.2025 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The above captioned appeals have been filed by the assessee against the orders of even date as passed by the Learned Commissioner of Income- tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to the assessment orders passed u/s 143(3)

r.w.s.147 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for t