IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER &

SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 5924/MUM/2024 (A.Y. 2017-18)

Olive Bar & Kitchen Pvt. v/s. ACIT, Circle-13(1)(1), Ltd. Mumbai बनाम

14 Union Park, Palli Hill Maharashtra-400020 Tourist Hotel Pvt. Ltd, Palli Hill Road, Khar West, Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACO5346G ..

Appellant/ Respondent/

अपीलार्थी प्रतिवादी

ITA No. 6255/MUM/2024 (A.Y. 2017-18)

DCIT, Circle-13(1)(2), v/s. Olive Bar & Kitchen Pvt.

Mumbai Ltd.

बनाम R. No. 218, Aayakar 14 Union Park, Palli Hill Bhavan, M K Road, Tourist Hotel Pvt. Ltd, Mumbai, Palli Hill Road, Khar West, Maharashtra-400020 Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACO5346G ..

Appellant/ Respondent/

अपीलार्थी प्रतिवादी

Assessee by : Shri Mahesh Rajora Revenue by : Shri Mahesh Pmnani Date of Hearing 15.01.2025 Date of Pronouncement 22.01.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :-

These cross appeals are filed by the assessee and the Revenue against the order of the Learned Commissioner of Income-tax (Appeals), Mumbai/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] dated 30.09.2024 pas