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 fiv