IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &

SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6013, 6108, 6915, 6916 & 6917/Mum/2025 (Assessment Years: 2016-17, 2017-18 and 2018-19)

Essel Mining & Vs. Assistant Commissioner Industries Limited, 18th of Income-Tax, Central Floor, Industry House, Circle 1(4), Central Circle 10 Camac Street, Room No.902, 9^th Floor, Kolkata, West Bengal – Prathistha Bhavan, Old 700017. CGO Annexe, Maharshi Karve Road, Mumbai, Maharashtra – 400020.

PAN/GIR No. AAACE 6607 L (Appellant) .. (Respondent)

Assessee by Ms. Sukanya Jayaram Revenue by Shri Ritesh Misra, CIT DR a/w Shri Hemanshu Joshi, SR DR.

Date of Hearing 25/02/2026 Date of Pronouncement 24/03/2026 आदेश / O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER:

1. The aforesaid cross appeals have been filed by the assessee as well as by the Revenue against the separate impugned orders of even date, i.e., 08.08.2025, passed by the learned Commissioner of Income Tax (Appeals)–47, Mumbai, arising out of the assessments framed under section 143(3) of the Income Tax Act, 1961 for the Assessment Years 2016–17, 

2017–18 and 2018–19.

2. At the outset, it is pertinent to