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

HON’BLE SHRI BIJAYANANDA PURUSETH, ACCOUNTANT MEMBER ITA No. 6295/Mum/2025 (Assessment Year: 2011-12)

Sanjay Kumar Mehta Vs. ACIT – 15(3)

Room No. 8 1st Floor Mardia Aayakar Bhavan, Bhavan, 6^th Khetwadi Lane, Mumbai - 400020 Mumbai - 400004 PAN GIR No. AFVPM4916M /

Applicant Respondent ( ) ( )

And ITA No. 7039/Mum/2025 (Assessment Year: 2011-12)

ACIT – 19(3), Mumbai Vs. Sanjay Kumar Mehta Room No. 513, 5^th Floor, Room No. 8 1^st Floor Piramal Chamber, Parel Mardia Bhavan, 6^th Mumbai - 400012 Khetwadi Lane, Mumbai - 400004 PAN GIR No. AFVPM4916M /

Applicant Respondent ( ) ( )

Assessee by Shri Vimal Punmiya Revenue by Shri Akhtar H. Ansari – SR. DR.

Date of Hearing 25.02.2026 Date of Pronouncement 30.04.2026

आदेश ORDER

/

PER SANDEEP GOSAIN, JM:

The present appeals have been filed by the assessee and the Revenue challenging the impugned order dated 07.08.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2011-12.

2. First, we shall take up the appeal filed by the assessee i.e. ITA No. 6295/Mum/2025 (AY:2011-