IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1397/MUM/2023 Assessment Year: 2013-14 Bank Of India Assistant Commissioner of

8th Floor, Income-tax-2(1)(1), Taxation Department, Star Mumbai Vs.

House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 400051 (PAN: AAACB0472C)

(Assessee) (Respondent)

ITA No. 1549/MUM/2023 Assessment Year: 2013-14 Assistant Commissioner of Bank Of India Income-tax-2(1)(1), 8th Floor, Mumbai Vs. Taxation Department, Star House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 400051 (PAN: AAACB0472C)

(Appellant) (Respondent)

Present for:

Assessee : Shri P. J. Pardiwala, Sr. Advocate and Shri C. Naresh, CA Revenue : Shri Satya Pal Kumar, CIT DR Date of Hearing : 15.12.2025 Date of Pronouncement : 23.12.2025

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

These two appeals filed by assessee and revenue are against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi vide ITBA/NFAC/S/250/2022-23/1050212290(1), dated 28.02.2023 passed against the assessment order by DCIT, Circle-2(1)(2), Mumbai, u/s. 143(3) r.w.s 254 of the Income-tax Act, 1961 (hereinaf