IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5657/MUM/2025 (A.Y. 2017-18)

Deputy Commissioner of v/s. Foods and Inns Limited Income Tax – 2(1)(1) बनाम Udhyog Bhavan, 2nd Floor, 29 561, 5th Floor, Aaykar Walchand Hirachand Marg, Bhavan, M.K. Road, New Ballard Estate, Mumbai GPO, Marine Lines, Mumbai – Mumbai – 400 001, 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACF0521C Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Assessee by : Ms. N.V.Kulkarni,AR Revenue by : Ms. Kavitha Kaushik,(Sr. DR)

Date of Hearing 04.11.2025 Date of Pronouncement 17.11.2025 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The present appeal arising from the appellate order dated

16.06.2025 is preferred by the Revenue against the order passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to assessment order passed u/s. 143(3) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 14.12.2019 for the Assessment Year [A.Y.] 2017-18.

2. The grounds of appeal are as under:-

1.