IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. Assessment Year

1204/Mum/2026 2017-18 6010/Mum/2025 2018-19 6011/Mum/2025 2020-21 6012/Mum/2025 2022-23 Jorabat Shillong Expressway Dy. CIT-14(1)(1)

504 and 505 Windsor Off CST Road, Room No. 432, 4^th Floor, Vs.

Kalina, Vidyanagari, S.O., Aayakar Bhavan, M. K. Road, Mumbai-400 098 Mumbai-400 020 PAN/GIR No. AACCJ 3827 H (Appellant) : (Respondent)

: Shri J. D. Mistry a/w Appellant by Shri Paras Savla, Shri Pratik Podar, Shri Karan Jain, Ms. Pranjal Bajaj Respondent by : Shri Vivek Perampura (CIT-DR)

Date of Hearing : 11.03.2026 Date of Pronouncement : 23.04.2026 O R D E R Per Saktijit Dey, Vice President:

Captioned appeals by the same assessee arise out of separate orders of learned first appellate authority, pertaining to the assessment years (‘A.Y.’ for short) 2017-18, 2018- 19, 2020-21 and 2022-23. Since, the appeals involve common issues, they have been clubbed together and disposed of in a common order, for the sake of convenience.

2. At the outset, Shri J. D. Mistry, learned Sr. Counsel appearing for the assessee submitted that