IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 1235/MUM/2026 ITA No. 1236/MUM/2026 (Assessment Year: 2013-2014) (Assessment Year:2013-2014)

Quarter Year - 2012-13 Quarter Year - 2012-13 &

ITA No.1237/MUM/2026 ITA No. 1238/MUM/2026 (Assessment Year: 2014-2015) (Assessment Year:2015-2016)

Quarter Year - 2013-14 Quarter Year - 2014-15 Gajra Glassfibre Private Limited A/112, Sagar Tech Plaza, Andheri Kurla Road, Sakinaka S. O., Mumbai - 400072 [PAN:AAACG8579K] …………. Appellant Vs Income Tax Officer, Ward 14(1)(1), Mumbai Aaykar Bhavan, Maharishi Karve Road, Respondent Churchgate, Mumbai – 400020. ………….

Appearance For the Appellant/Assessee : None For the Respondent/Department : Shri Arun B. Sr. DR Date Conclusion of hearing : 04.05.2026 Pronouncement of order : 20.05.2026 O R D E R Per Rahul Chaudhary, Judicial Member:

1. This is the batch of four appeals preferred by the same assessee.

Since all the appeals involved identical issues the same were taken up together and are being disposed off by way of common order. There is the delay of 35 days in each of the appeal. The Assessee has filed applicatio