आयकरअपीलीयअिधकरण(cid:586)ायपीठमुंबईम(cid:336)।

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM &

SHRI ARUN KHODPIA, AM I.T.A. No.9515/Mum/2025 (Assessment Year: 2009-10)

Income Tax Officer Ward 1(1), Dixit Processors Kalyan 158, Near Jain Compound, Kalyan

1^st floor, Mohan Plaza, Wayle Vs. Road, New Kaneri Bhiwandi, Thane-

Nagar, Khadakpada, Kalyan 421302 (West), Thane-421301 PAN: AAEFD1227G Revenue- अपीलाथ(cid:334) / Appellant Assessee-(cid:366)(cid:529)थ(cid:334)/ Respondent :

Assesseeby : Shri Vijay Parmar Revenueby : Shri Yaduraj Singh – SR. DR.

Date of Hearing : 09.04.2026 Date of Pronouncement : 07.05.2026 O R D E R Per Arun Khodpia, AM:

The captioned appeal is preferred by the revenue against the order of Commissioner of Income Tax Appeals ADDL/JCIT (A) – 2, Noida [“the Ld. CIT(A)] dated 27.10.2025 for the assessment year 2009-10 arises from assessment order u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (“the Act”) dated 27.12.2019 passed by Income Tax Officer Ward – 1(1), Kalyan. The grounds raised by the revenue of appeal are as under:

“1. On the facts and in the circumstances of the case Ld CIT(A) has failed to note that

assessee