IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 5295/MUM/2025 Assessment Year: 2009-10 DCIT CIRCLE 3(2)(1), Sisco Research Laboratories Mumbai Private Limited Unit No 608, B Wing, Satellite Gazebo, Near Solitaire Park, Vs.

Andheri Ghatkopar Link Road Chakala, Andheri (East), Mumbai - 400099 ( PAN: AADCS3738F )

(Appellant) ( R e spondent)

Present for:

Assessee : Shri Dharan Gandhi and Ms. Vinita Nara, Advocates Revenue : Shri Swapnil Choudhary, Sr. DR Date of Hearing : 07.01.2026 Date of Pronouncement : 24.03.2026

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the Revenue is against the order of CIT(A)

National Faceless Appeal Centre (NFAC), Delhi, vide order no. ITBA/NFAC/S/250/2025-26/1077133500(1), dated 17.06.2025, passed against the assessment order by DCIT-11(2)(1), Mumbai, u/s. 143(3) r.w.s 147 of the Income-tax Act (hereinafter referred to as the “Act”), dated 23.02.2015 for Assessment Year 2009-10.

2. Grounds taken by the Revenue are reproduced as under:

“1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) is justified in deleting the