IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

HON’BLE SHRI PRABASH SHANKER, ACCOUNTANT MEMBER ITA No. 5024/Mum/2025 (Assessment Year: 2010-11)

Parag Dusane Vs. Income Tax Officer MIDC Residential Zone, RL Ward 3(2), Kalyan-

145, Milap Nagar, Bombivilli Dombivali East, Kalyan- Dombivali Maharashtra - 421301 Maharashtra- 421201 PAN GIR No. AENPD3409D /

Applicant Respondent ( ) ( )

And ITA No. 5465/Mum/2025 (Assessment Year: 2009-10)

Sheetal Dusane Vs. Income Tax Officer MIDC Residential Zone, RL Ward 3(2), Kalyan-

145, Milap Nagar, Bombivilli Dombivali East, Kalyan- Dombivali Maharashtra - 421301 Maharashtra- 421201 PAN GIR No. AGXPD5080E /

Applicant Respondent ( ) ( )

Assessee by Shri N.A. Kulkarni Revenue by Shri Brajendra Kumar (SR.DR.)

Date of Hearing 10.02.2026 Date of Pronouncement 27.04.2026

आदेश ORDER

/

PER SANDEEP GOSAIN, JM:

The present appeals have been filed by the assessee challenging the different impugned order dated 25.06.2025 and 27.06.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC)/CIT (A) for the assessment year 2009-10 and

2010-11.

2. Since all the iss