ORDER

Manoj Kumar Aggarwal (Accountant Member)

1.1 Aforesaid appeals by assessee for Assessment Years (AY) 2009- 10 to 2017-18 arises out of a common order passed by learned Commissioner of Income Tax (Appeals)-18, Chennai [CIT(A)] on 03-08- 2023 in the matter of separate assessments framed by Ld. Assessing Officer [AO] for all these years. The appeals ITA Nos.1087 to 1095/Chny/2023 are quantum appeals whereas appeals ITA Nos.1096 to 1098/Chny/2023 are penalty appeals for AYs 2013-14 to 2015-16.

1.2 Facts as well as issues in quantum appeals are substantially the same in all the years. The impugned order is a common order. First we take up ITA No.1088/Chny/2023 for AY 2010-11. Upon perusal of case records, it could be seen that for this year, an order was passed by Tribunal vide ITA No.1080/Mds/2015 on 18-03-2016 against an order passed by revisionary authority u/s 263 on 27-03-2015. The substantive adjudication of Tribunal was as under: -

12. Now coming to the merit of the appeal filed by the a