IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER A.Ys: 2020-21, 2021-22 & 2022-23 Mr. Sachiv Sahni Vs The ACIT, CC – 2(3)

151, Somerset House, Room No. 803, 8t Floor Near Breach Candy Pratishtha Bhavan Hospital, Bhulabhai Mumbai - 400020 Desai Road, Peddar Road Peddar Road, Mumbai PAN – AAEPP34499E (Appellant) (Respondent)

Assessee by Shri Upvan Gupta Revenue by Shri Vivek Permpurna, CIR DR Date of Hearing 25.11.2025 Date of Pronouncement 02.12.2025 ORDER PER SANDEEP GOSAIN, JM:

These are the cross appeals filed by the assessee as well as revenue challenging the different impugned orders respectively passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2020-21, 2021-22 & 2022-

23.

2. Since all the issues involved in these three appeals are common and identical and belongs to one assessee therefore, they have been clubbed, heard together and consolidated order is being passed. Firstly we shall take ITA No. 6068/Mum/2025, for A.Y 2020-21 as lead case and facts narrated therein.

6068/Mum/2025, A.Y 2020-21

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