ACIT-3 3 1, MUMBAI, AAYAKAR BHAWAN CHURCHGATE MUMBAI vs. WINNING MOVES TOYRS GAMES PVT. LTD., JOGESHWARI MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL
“G” BENCH MUMBAI

BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &
SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER
ACIT – 3(3)(1)
Room
No.
522,
Aayakar
Bhawan,
Curchgate,
Mumbai – 400020. Vs.
Winning
Moves
Toyrs
Games Pvt Ltd.,
304, Hub Town Viva, off
Western
Express
Highway, Jogeshwari E
Mumbai – 400060. PAN/GIR No. AABCW5602L
(Applicant)
(Respondent)

Assessee by None
Revenue by Shri Aditya Rai, Sr. DR

Date of Hearing
25.07.2025
Date of Pronouncement
25.07.2025

आदेश / ORDER

PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the revenue challenging the impugned order dt. 01.02.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2016-17, which was heard by the Tribunal, where there appeared difference of opinion between the learned

2
Winning Moves Toyrs Games Pvt Ltd, Mumbai.

Members. Consequent to the same, the Hon’ble President of ITAT, nominated Hon’ble Third Member to adjudicate the dispute which arose between the views of Hon’ble
Accountant Member and Hon’ble Judicial Member. The Hon’ble Third Member after duly hearing both the parties concurred with the view expressed by the Hon’ble Judicial
Member vide its order dated 16.05.2025. 2. In consequence of the same and in view of the majority view, the appeal filed by the revenue stands dismissed.

Order pronounced in the open court on 25.07.2025 (OMKARESHWAR CHIDARA) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai, Dated 25/07/2025

KRK, PS

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Winning Moves Toyrs Games Pvt Ltd, Mumbai.

आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण,मुबई/ DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदेशानुसार/BY ORDER,
सािपत ित ////