IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER HON’BLE SHRI BIJAYANANDA PURUSETH, ACCOUNTANT MEMBER ITA No. 4954/Mum/2025 (Assessment Year: 2016-17)

With ITA No. 4955/Mum/2025 (Assessment Year: 2013-14)

With ITA No. 4956/Mum/2025 (Assessment Year: 2013-14)

Rajesh Ramchandra Dake DCIT Central Circle-1, B/2, Usha Prabha CHS, Thane Ram Ganesh Gadkari Marg, Vs. Ashar IT Park, 6^th Prabhu Ali, Panvel Raigad, Floor, Road no. 16Z, Panvel, Maharashtra Wagle Estate, Thane

410206 West, Maharashtra Thane 400604 PAN GIR No. AFQPD1100D /

Applicant Respondent ( ) ( )

Assesseeby Shri Roshan Ochani, Adv.

Revenue by Shri Annavaram Kosuri, (SR. DR)

Date of Hearing 28.04.2026 Date of Pronouncement 30.04.2026 आदेश ORDER /

PER SANDEEP GOSAIN, JM:

The present appeals have been filed by the assessee challenging the different impugned order dated 06.08.2025, 05.04.2024 and 05.04.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the Office of The Commissioner Of Income Tax, Appeal [ CIT (A)], Pune- 11 for the Assessment Years 2016-17, 2013-14 and 2013-14.

1.1 Since all the issues involved in these appeals are common and identical and belongs to t