IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)

AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)

ITA No. 4880, 4859 & 4872/MUM/2025 Assessment Year: 2017-18, 2018-19 & 2020-21 Income-tax Officer, Ward 20(3)(1), Vishal Junnar Sahakari Patpedhi

306, 3rd Floor, Piramal Chamber, Ltd., Parel, Vs. B/3, Sussex Industrial Estate, Mumbai-400012. Dadiji Konddev Cross Lane, Byculla (E), Mumbai-400027.

PAN NO. AAAAV 0104 H Appellant Respondent Assessee by : Mr. Siddhesh Warhadi/

Mr. Rajendra Karekar Revenue by : Ms. Kavitha Kaushik, Sr. DR Date of Hearing : 15/09/2025 Date of pronouncement : 22/09/2025

ORDER

PER BENCH These three appeals by the Revenue are directed against three separate orders, all dated 30.06.2025, 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, 2018-19 and 2020-21 respectively. As common issue in dispute is involved in all three appeals, therefore, same were heard together aanndd ddiissppoosseedd ooffff bbyy wwaayy ooff tthhiiss ccoonnssoolliiddaatteedd oorrddeerr ffoorr tthhee ssaakkee ooff convenience.

2. AAss iiddeen