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IN THE INCOME TAX APPELLATE TRIBUNAL

J “SMC” BENCH, MUMBAI

BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND

SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

ITA No. 6297/Mum /2025 (AY: 2011-12)

ITA No. 6298/Mum /2025 (AY: 2012-13)

ITA No. 6299/Mum/2025 (AY: 2013-14)

ITA No. 6300/Mum/2025 (AY: 2014-15)

(Physical hearing)

Blues IT Innovations India Private Add/ JCIT(A)/

Limited, Flat No. 24, J 24, Vs Income Tax Officer Ward-12(1)(3)

Mahavir Nagar, Dahanukarwadi, Room No. 145A, Ist Floor,

Kandivali (W) Mumbai-400067 Aayakar Bhawan, M.K.Road,

Mumbai-400020

[PAN: AACCB4562D]

Appellant / Assessee Respondent / Revenue

ITA No. 6465/Mum/2025 (AY: 2011-12)

Income Tax Officer Ward-12(1)(1) Blues IT Innovations India Private

Room No. 129, Ist Floor, Vs Limited, Flat No. 24, J 24,

Aayakar Bhawan, M.K.Road, Mahavir Nagar, Dahanukarwadi,

Mumbai-400020 Kandivali (W) Mumbai-400067

[PAN: AACCB4562D]

Appellant / Assessee Respondent / Revenue

Assessee by Shri Vimal Punamia, CA/ AR

Revenue by Shri Aditya Rai, Sr. DR

Date of Institution of appeal (s) 04.10.2025 & 09.10.2025

Date of hearing 24.12.2025

Date of pronouncement 24.12.2025

Order under section 254(1) of Income Tax Act

PER BENCH, JUDICIAL MEMBER;

1. This group of five appeal, out of which two cross appeal for 2011-12

and other three appeal by assessee for A.Y. 2012-13, 2013-14 &

2014-15 are direct the separate orders of ld. CIT(A) all dated

07.08.2025. In all the appeals the assessee as well as revenue has

ITA No(s) 6297 to 6300/Mum/2025

And ITA No. 6465/Mum/2025

Blue IT Innovation India Pvt Limited

(AY 2011-12 to 2014-15)

raised certain common / interconnected grounds of appeal

therefore, with the consent of parties on the appeals were clubbed,

heard together and are decided by common order to avoid the

conflicting decisions. For appreciation of fact, facts in A.Y. 2011-12

are treated as lead case. In A.Y. 2011-12 both the parties have

failed their respective grounds of appeals. The assessee in its appeal

has raised following grounds:

“1. On the facts and circumstances of the case and in law, The Ld.

CIT(A) erred in confirming the addition made by the Ld. AO of

Rs.25,25,208/- on account of purchase made by the assessee treating

them as bogus non-genuine expenditure under section 69C of Income

Tax Act.

2. On the facts and circumstances of the case and in law, The Ld.

CIT(A) erred in confirming the addition made by the Ld. AO of Rs.

25,25,208/- being 100% of purchases without considering that the

corresponding sales have been offered to tax in return of income.

3. On the facts and circumstances of the case and in law, the Ld. CIT(A)

erred in confirming the additions made by the Ld. AO solely relying on

the information received from investigation conducted by Sales Tax

Authority and without conducting any independent inquires and

application of his mind.

4. On the facts and circumstances of the case and in law, the Ld. CIT(A)

erred in confirming the additions made by the Ld. AO without providing

cross examination of the information relied upon by the Ld. AO which

has been the primary base for making the said additions.

5. On the facts and circumstances of the case and in law, the Ld. CIT(A)

erred in passing the assessment order without considering the

documents and submissions submitted during the assessment

procedure.

6. On the facts and circumstances of the case and in law, the Ld. CIT(A)

erred in confirming the rejection of the books of accounts made by the

Ld. AO under section 145(3) of the IT Act, 1961.

7. On the facts and in the circumstances of the case and in law, The Ld.

CIT(A) erred in confirming the order passed by the Ld. AO under

section 143(3) r.w.s 147 of income tax Act which is passed against the

principal of natural justice

2

ITA No(s) 6297 to 6300/Mum/2025

And ITA No. 6465/Mum/2025

Blue IT Innovation India Pvt Limited

(AY 2011-12 to 2014-15)

a. No reassessment can be made just to make an enquiry or

verification

b. Reassessment proceeding cannot be initiate merely on the

information received from investigation wing.

c. Reassessment proceed